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LIBRARY   OF    CONGRESS 


ADDITIONAL  REFERENCES 


RELATING    TO 


TAXATION  OF  INCOMES 


COMPILED  UNDER  THE  DIRECTION  OF 

HERMANN  HENRY  BERNARD  MEYER 

CUIEF  BIBLIOGRAPHER 


112859 

WASHINGTON 
GOVERNMENT    PRINTING    OFFICE 

1911 

For  sale  by  the 

Superintendent  of  Document*  Price  20  i'Ollts 


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NOTE 

This  list  of  additional  references  brings  down  to  date  that  part  of  the  "Select  list 
of  works  relating  to  taxation  of  inheritances  and  of  incomes"  issued  in  1907  which 
relates  to  incomes.  The  pagination  continues  the  pagination  of  the  original  edition, 
so  that  it  will  be  an  easy  matter  to  attach  the  supplement  to  the  earlier  part. 

When  printed  catalogue  cards  exist  for  any  work  entered  in  the  list,  the  Library 
of  Congress  card  number  is  printed  immediately  after  the  entry  at  the  left.  On  the 
same  line  to  the  right  the  class  mark,  where  determined  in  the  new  classification,  is 
printed  in  heavier  type. 

H.  H.  B.  Meyer, 
Chief  Bibliographer. 
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TABLE   OF   CONTENTS 


Page 

Income  taxation:  United  States f>  1—104 

Income  tax  ca*es  decided  by  the  United  States  Supreme  Court,  1894 105-110 

Income  taxation: 

General 111-112 

Great  Britain 113-120 

France 121-128 

Germany 129-134 

Austria 135-136 

Other  countries — 

Denmark 137 

Netherlands 137 

Switzerland 137 

Italy 137-138 

Brit  i.-h  colonies,  etc 139 

Belgium 139 

Russia 139-140 

Sweden 140 

89 


ADDITIONAL  REFERENCES  RELATING  TO  TAXATION 

OF  INCOMES 


INCOME  TAXATION:  UNITED  STATES 

Adamson,    William  C.     Income   tax — Constitutional    amendment. 

Speech  in  the  House  of  Representatives,  July  12,  1009. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  Appendix, 
pp.  119-121.)  Jll.R5,v.44App. 

Bailey,  Joseph  W.     Proposed  income  tax.     Speech  in  the  Senate, 

Apr.  15,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
1351-1354.)  Jll.R5,v.44pt2 

An  income  tax.     Speech  in  the  Senate,  April  26,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
1538-1542.)  Jll.R5,v.44pt2 

On  the  constitutionality  of  the  income  tax.     Speech  in  the 

Senate,  April  27,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
1558-1566.)  Jll.R5,v.44pt2 

Bartlett,  Charles  L.     The  income  tax.     Speech  in  the  House  of  Rep- 
resentatives, July  12,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
4407-4411.)  Jll.R5,v.44pt4 

Beach,  John  K.     The  income-tax  decision. 

Yale  review,  May,  1896,  v.  5:  58-75.  Hl.Y2,v.5 

Bennet,  William  S.      Income  tax.     Speech  in  the  House  of  Repre- 
sentatives, July  9,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.   11.  Appendix, 
p.  I  *  Jll.R5.v.44App. 

Bennett,  Andrew  J.     A  tax  payers'  primer.      I  easy  lessons. 

Everett,   Mass.:    Printed  for  tin   author  by  F.  D.   Woodbury, 

1S91.     11  pp.     12°. 

8-6550  HJ4651.B5 

Benson,  Allan  L.     The  income  tax  delusion. 

Pearson's  magazine,  Jan.  1911,  v.  25:    ^'>~41.     ap2.P35,v.25 

91 


92  LIBRARY   OF    CONGRESS 

Borah,  William  E.     Income  tax.     Speech  in  the  Senate,  May  3  and 

4,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
1680-1687;  1693-1701.)  Jll.R5,v.44pt.2 

The  corporation  income  tax.     Speech  in  the  Senate,  July  1, 

1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
3991-4000.)  Jll.R5,v.44pt.4 

Income  tax.     Speech  in  the  Senate,  February  10,  1910. 

(In  Congressional  record,  61st  Cong.,  2d  sess.,  vol.  45,  pt.  2,  pp. 
1694-1698.)  Jll.R5,v.45pt.2 

Income-tax  amendment. 

North  American  review,  June,  1910,  v.  191:  755-761. 

AP2.N7,v.l91 

Brown,  Norris.     The  income-tax  amendment. 

Outlook,  Jan.  22,  1910,  v.  94:  215-219.  AP2.08,v.94 

Incomes  ami  inheritances.     Speech  in  the  Senate,  April  28, 

1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
1568-1570.)  Jll.R5,v.44pt.2 

Shall  the  income  tax  amendment  be  ratified  ? 

Editorial  review,  April,  1910,  v.  2:  354.-362.        AP2.E26,v.2 
Also  printed  separately  as  Senate  doc.  no.  705,  61st  Cong.,  3d   sess. 

Speech  in  the  Senate,  February  23,  1910,  on  the  income  tax. 

(In  Congressional  record,  61st  Cong.,  2d  sess.,  vol.  45,   pt.  3,  pp. 
2245-2247.)  Jll.R5,v.45pt.3 

Burdick,   Francis  M.     Amendments  to  Federal  constitution:  The 
income  tax. 

(In  The  American  year  book  1910,  pp.  111-112.     New  York,  1911. 

8°.) 
See  also  p.  327.  E171.A585 

California.  Laws,  statutes,  etc.  General  election  laws  of  the  state 
of  California.  1910  .  .  .  Proposed  income  tax  amend- 
ment to  the  Constitution  of  the  United  States.  Comp.  by 
Charles  Forrest  Curry,  secretary  of  state. 
Sacramento:  W.  W.  Shannon,  superintendent  of  state  printing 
[1910].     xxiv,  472  pp.     Maps.     Forms.     16°. 

10  33341  JK1963.C2A3     1910 

Campbell,  Robert  Argyll.     Income  tax. 

American  political  science  review,  Aug.  1909,  v.  3:   396-4^1- 

JAl.A6,v.3 


INCOME   TAXATION  :    UNITED   STATES  93 

Campbell,  Robert  Argyll.     Income  tax — Oklahoma. 

American  political  science  review,  Feb.  1909,  v.  3:    ,  5    i  9. 

JAl.A6,v.3 

Taxation — inheritance,    income    and    corporation    taxes — 

United  States. 
American  political  science  review,  Nov.  1909,  v.  3:   577-585. 

JAl.A6,v.3 

Chicago.  University.  Central  debating  league.  The  federal  grad- 
uated income  tax.  A  debate.  The  constructive  and 
rebuttal  speeches  of  the  representatives  of  the  University 
of  Chicago  .  .  .  Jan.  20,  1911.  Question:  "Resolved, 
that  the  federal  government  should  levy  a  graduated 
income  tax,  constitutionality  conceded." 
Chicago:  Published  by  the  Delta  Sigma  Rho,  Univ.  of  Chicago 
chapter,  1911.    46  pp.    8°. 

Bibliography,  pp.  45-46. 

Choate,  Joseph  Hodges.  The  proposed  sixteenth  article  of  amend- 
ment to  the  Constitution  of  the  United  States.  Memo- 
randum submitted  to  the  Legislature  of  the  state  of  New 
York  in  opposition  to  the  amendment.  April  11,  1910. 
Joseph  II.  Choate,  William  D.  Guthrie,  Victor  Morawetz, 
Austen  G.  Fox,  John  G.  Milburn.  Separate  concurring 
memorandum  by  Mr.  Francis  Lynde  Stetson. 
[Albany?  1910}     (2),  31,  (7)  pp.     Tables.     8°. 

10-33289  HJ4651.C5 

Clay,  Alexander  S.     Speech  in  the  Senate,  June  29,  1909,  on  the 

income  tax. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  41,  pt.  4.   pp. 
3928-3931.)  Jl  l.R5,v.44pt.4 

Coutts,  W.  A.     Constitutional  impediments  to  government  of  the 
people,  by  the  people  and  for  the  people. 
Central  law  journal,  Apr.  10,  1908,  v.  66:  293-299. 

On  the  attitude  of  the  Supreme  Court  inward  an  income  tax. 

Cummins,  Albert  B.     Proposed  income  tax.     Speech  in  the  Senate, 

April  21,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sees.,  vol.  44,  pt.  2,  pp. 
1120  L429.)  Jll.R5,v.44pt.2 

The  income  t :ix.     Speech  in  the  Senate  of  the  United  State-. 

June  29,  30,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
3954  39    ■  Jll.R5,v.44pt.4 


94  LIBRARY    OF    CONGRESS 

Cummins,  Albert  B.     The  income  tax.     Speech  in  the  Senate,  July 

2,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  6ess.,  vol.  44^,  pt.  4,  pp. 
4037-4041.)  Jll.R5,v.44pt.4 

The  reason  for  the  income  tax. 

Independent,  July  22,  1909,  v.  67:  178-182.        AP2.l53,v.67 

Davenport,  Frederick  M.     The  income  tax  amendment. 

Independent,  May  5,  1910,  v.  68:  969-971.  AP2.i53,v.68 

Depew,  Chauncey  M.     Speech  in  the  Senate,  May  17,  1909,  on  the 
income  tax. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp. 
2102-2104.)  Jll.R5,v.44pt.2 

Dick,  Charles.     The  tariff  and  the  income  tax.     Speech  in  the  Senate 
of  the  United  States,  August  5,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  5,  pp. 
4958-4961.)  Jll.R5,v.44pt.5 

Dixon,  Joseph  M.     The  tariff — income,  inheritance  or  corporation 
tax,  which?     Speech  in  the  Senate,  June  29,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
3943-3949.)  Jll.B5,v.44pt.4 

Dougherty,  John  Hampden.  The  proposed  sixteenth  article  of 
amendment  to  the  Constitution  of  the  United  States; 
memorandum  containing  a  criticism  of  objections  to  the 
amendment,  and  some  reasons  for  its  adoption,  April  26, 
1910. 
[New  Yorl?  1910]     (2),  17  pp.     8°. 

ca  10-5041  Unrev'd  HJ4651.D7 

Eastman,  William  Rotus.     The  income  tax  and  the  proposed  con- 
stitutional amendment. 
Twentieth  century  magazine,  Oct.  1909,  v.  1:  57-60. 

AP2.T88,v.l 

[Edmunds,   George  Franklin.]     Income  tax.     A  former  Vermont 
senator  describes  the  power  of  taxation  and  defines  differ- 
ence between  property  taxes,  duties,  and  imposts. 
[ Washington:   Govt,   print,  off.,  1910.]     4  pp.  8°.     ([U.  S.] 
61st  Cong.,  2d  sess.     Senate.     Doc.  367.) 

Presented  by  Mr.  Kean;  ordered  printed,  February  17,  1910. 
10-35221  HJ4651.E4 

[On  the  proposed  amendment  to  the  Constitution  of  the 

United  States,  granting  the  power  to  Congress  to  impose 
income  taxes  without  limitation.] 

(In  Congressional  record,  61st  Cong.,  2d  sess.,  vol.  45,  pt.   2,  p. 
2001.)  Jll.Pv5,v.45pt.2 


INCOME  TAXATION  \   UNITED  STATES  95 

Fillebrown,  C.  B.     [ncome  and  inheritance  taxes. 

Outlook,  Aug.  3,  1007,  v.  86:  751-?-:  t.  AP2.08,v.86 

Inheritance  and  income  taxes. 


(In  his  The  A  B  C  of  taxation,  pp.  1  is  152.    New  York,  1909.    12°.) 

HD1313.F6 

Floyd,  John  C.     Income  tax — Constitutional  amendment.     Speech 
in  the  House  of  Representatives,  July  '.»,  1909. 

(In  Congressional  record,  61*t  Cong.,  1st  sess.,  vol.  44,  Appendix, 
pp.  131-132.)  Jll.R5,v.44App. 

Governor  Hughes  and  the  income  tax. 

Outlook,  Jan.  15,  1910,  v.  94:  109-111.  AP2.08,v.94 

Governor  Hughes  and  the  income  tax. 

American  review  of  reviews,  Mar,  1910,  v.  41:  272-273. 

AP2.R4,v.41 

Graves,    Arthur    C.     Inherent    improprieties    in    the    income    tax 
amendment  to  the  federal  constitution. 
Yah  law  journal,  May,  1910,  v.  19:  505-532. 

Hamlin,   Courtney   W.     Constitutional   amendment — Income   tax. 

Speech  in  the  House  of  Representatives,  July  12,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  Appendix, 
pp.  126-127.)  Jll.R5,v.44App. 

Hendrick,   Frank.     Sociology  for  the  constitution,   the  wreck  of 
regulation. 
Editorial  review,  Jan.  1910,  v.  2:  45-84-  AP2.E26,v.2 

Income  tax,  pp.  50-63. 

Taxation,  conservation,  and  the  cost  of  living. 

Editorial  review,  Feb.  1910,  v.  2  :  184-200.  AP2.E26,v.2 

Henry,  Robert  L.     Speech  in  the  House  of  Representatives,  July  12, 

1909,  on  the  income  tax. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
4411-4414.)  Jll.R5,v.44pt.4 

Higgins,    Edwin    W.     The    tariff — Corporation    tax — Income    tax. 

Speech  in  the  House  of  Representatives,  July  9,  1909. 

(In  Congressional  record,  'list  Cong.,  1st  vol.  4  1,  Appendix, 

pp.  8.5-86.)  Jll.R5,v.44App. 

Hilbish,  Myron  Clay.      Income  tax. 

Trust  companies,  May,  1007,  v.  4-'  292-295.     HG434i.T8,v.4 

Hinshaw,  Edmund  II.     Income  tax.     Speech  in  the  Bouse  of  Rep- 
resentatives, July  12,  1909. 

(In  Congressional  record,  61st  Cong.,  let  bcss.,  vol.  44,  Appendix, 

pp.  121-122.)  Jll.R5,v.44App. 


96  LIBRARY    OF    CONGRESS 

Hitchcock,  Gilbert  M.  How  the  income  tax  and  inheritance  tax 
were  defeated.  Speech  in  the  House  of  Representatives, 
April  1,  1910. 

(In  Congressional  record,  61st  Cong.,  2d  sess.,  vol.  45,  pt.  4,  pp. 
4139-4140.)  Jll.R5,v.45pt.4 

Howe,  Frederic  C.     The  federal  revenues  and  the  income  tax. 

American  academy  of  political  and  social  science.     Annals, 
Jan.  1894,  v-  4:  557-581.  Hl.A4,v.4 

Hull,  Cordell.     Remarks  in  the  House  of  Representatives,  March  29, 

1909,  in  favor  of  the  income  tax. 

{In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  1,  pp. 
533-536.)  Jll.R5,v.44pt.l 

Income  tax.     Speech  in  the  House  of  Representatives,  July 

12,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
4400-4405.)  Jll.R5,v.44pt.4 

[Income   tax.]     Speech   in  the  House   of   Representatives, 

January  27,  1910. 

(In  Congressional  record,  61st  Cong.,  2d  sess.,  vol.  45,  pt.  2, 
1109-1126.)  Jll.R5,v.45pt.2 

•'Income-tax  systems  of  foreign  countries,  "  pp.  1115-1126. 

Illinois.  Legislature.  Income-tax  amendment.  Ratification.  Jan. 
26,  1910.     1  page.     4°.     (Senate  joint  resolution  no.  7.) 

J87.I3 
Income  or  inheritance  tax. 

Independent,  Dec.  20,  1906,  v.  61:  1501-1502.     AP2.l53,v.61 

The  Income  tax.     [Editorial.] 

Outlook,  Oct.  16,  1909,  v.  93:  328-329.  AP2.08,v.93 

The  Income  tax  amendment.     [Editorial.] 

Outlook,  May  14,  1910,  v.  95:  49-50.  AP2.08,v.95 

Income  tax  and  the  Constitution.     [Editorial.] 

Current  literature,  Aug.  1909,  v,  4?-'  129-133.     AP2.C95,v.47 

The  Income  tax.     An    illuminating    discussion    of    the    pending 
amendment  to  the  Constitution. 
Journal  of  accountancy,  May,  1910,  v.  10:  1-42. 

HF5601.J7,v.lO 

Contexts. — Insert  no  ambiguity  into  the  Constitution,  by  Austen 
G.  Fox;  The  income-tax  amendment  should  be  ratified,  by  Lawson 
Purdy,  No  taxation  without  representation,  by  William  D. 
Guthrie;  Income  tax  sound,  by  William  D.  Guthrie;  Income  tax 
Bound  in  law  and  economics,  by  William  E.  Borah. 


[NCOMB   TAXATION:    UNITED  8TAT]  97 

Inheritance  and  income  taxation:  the  state  and  inheritance  taxi 
Chautauquan,  Feb.  1907,  v.  45:   262  265.  AP2.c48,v.45 

Intercollegiate  debates  on  the  income  tax. 

Cambridge:  Tht  Harvard  debating  council,  1910.    64pp.    8°. 

Bibliography,  compiled  by  T.  M.  Gregory,  pp.  1  »;.        HJ4651.I6 

Iowa.     University.      Forensic  league.     The   constructive   and    re- 
buttal speeches  of  the  representatives  of  the  State  uni- 
versity of  I  <  »\\  a  in  the  inter-collegiate  debates.     [3d,  1909 
1910.] 

Iowa  City,  la.,  Tht  Forensic  league,  1910.    46  pp.     iUus.   8°. 

Wiih  briefs  and  refi  i 

Resolved:  ''That  a  graduated  income  tax,  with  an  exemption  of 
incomes  In-low  S5.000  per  annum,  would  be  a  desirable  modifica- 
tion of  the  system  of  federal  taxation." 

10-16273  PN4189.I6 

James,  Ollie  M.     Remarks  in  the  House  of  Representative-.  March 

29,  1909,  in  favor  of  an  income  tax. 

(In  Congressional  record,  61st  Cong.,  1st  seas.,  vol.  44,  pt.  1,  pp. 
486-487.)  Jll.R5,v.44pt.l 

Justice  of  an  income  tax. 

Outlook,  Oct.  16,  1909,  v.  98:  328-329.  AP2.08,v.93 

Kinsman,  Delos  O.     The  present  period  of  income  tax  activity  in 
the  American  states. 
Quarterly  journal  of  economics,  Feb.  1909,  v.  23:  296-306. 

HBl.Q2,v.23 

Lane,  Jonathan  Abbot.     Address  on  taxation,  with  special  reference 
to  taxation  upon  income  derived  from  property  subject 
to  taxation.     At  a  meeting  of  the  Boston  executive  busi- 
ness association,  April  20,  1891. 
Boston:   L.  Bart<i  tfe  <<>..  printers,  1S91.     24  pp.     8°. 

7-41637t  HJ4655.M4L3 

Lindbergh,  Charles  A.     The  tariff.     Speech  in  the  House  of  Repre- 
sentatives, duly  9,  1909. 

(In  Congressional  record,  61sl  Cong.,  1st  vol.   it.  Appendix, 

pp.  88  Jll.R5,v.44App. 

In  favor  of  an  income  tax. 

MacVeagh,    Wayne.     The    graduated    taxation    of    incomes    and 

inherit  ances. 

North  American  review,  June,  1906,  v.  182: 

AP2.N7,v.l82 


98  LIBRARY    OF    CONGRESS 

Maine.      Income    tax   league,    Portland,    Me.      The    income    tax 
amendment. 
[Portland,  Me.,  1910.]     24  pp.     8°. 

Massachusetts.  Attorney-General.  Opinion  of  the  Attorney- 
General  as  to  the  possibility  of  framing  a  general  income 
tax  bill  compatible  with  the  state  constitution.     May  11, 

1910.     4  pp.     8°.     (House  doc.  1909,  no.  1748.) 

J87.M4  1909 

Bureau  of  statistics  of  labor.     Income  and  inheritance  taxes. 

Massachusetts.   Bureau  of  statistics  of  labor.     Labor  bulletin, 
Jan.  1907,  v.  11:  1-12.  HCl07.M4A3,v.ll 

Means,  David  MacGregor.     The  methods  of  taxation  compared  with 
the  established  principles  of  justice. 
New  York:    Dodd,   Mead  and  company,  1909.     xi,  380  pp. 
8°. 

"Income  taxes":  pp.  138-171. 
9-10265  HJ2305.M4 

The  Merits  of  the  income  tax. 

Outlook,  Mar.  12,  1910,  v.  94:  552-553.  AP2.08,v.94 

Miller,  A.  C.     National  finance  and  the  income  tax. 

Journal  of  political  science,  June,  1895,  v.  3:  255-288. 

HBl.J7,v.3 

Mr.  Roosevelt's  new  tax  plans. 

Independent,  Dec.  13,  1906,  v.  61:  1432-1433.     AP2.I53,v.61 

Molesworth,  Sir  Guilford.     Federal  income  tax. 

Protectionist,  July,  1907,  v.  19:  97-105.  HFl750.P8,v.l9 

Morrow,  Dwight  W.     The  income  tax  amendment. 

Columbia  law  review,  May,  1910,  v.  10:  879-415. 

New  Jersey.  Governor,  1908-1911.  (John  Franklin  Fort)  Message 
of  the  governor. of  New  Jersey  transmitting  to  the  Legis- 
lature the  proposed  sixteenth  amendment  to  the  Consti- 
tution of  the  United  States  relative  to  the  income  tax, 
February  7,  1910. 
Washington:  Govt,  print,  off.,  1910.  6pp.  8°.  ([U.  S.] 
61st  Cong.,  2d  sess.     Senate.     Doc.  365.) 

Presented  by  Mr.  Brown;  ordered  printed,  February  16,  1910. 

10-35233  HJ4651.N5 

Also  printed  in  New  Jersey.    Legislature.     Minutes  of  the  General 

assembly,  1910,  pp.  139-143.  J87.N5 1910c 


INCOME  TAXATION  :    UNITED   STATES  99 

New    York    (State)    Governor,    1907-1910.     (Charles     K.     Hughes 
Special   message  from   the  governor  submitting  to  the 
Legislature  certified  copy  of  a  resolution  of  Congrec 
entitled  "Joint    resolution   proposing  an  amendment  to 
the  Constitution  of  the  United  States."     Transmitted  to 
the  Legislature  January   5,    1910. 
Albany:  J.  II.  Lyon  company,  printers,  1910.     10  pp.     8°. 

"The  amendmenl  proposed       Is  as  follows:  Article  xw.    The  Oon- 

gres*  shall  ha ve  power  to  laj  and  Collect  taxes  on  incomes,  from  what- 
ever source  derived,   without    apportionment  among  the  several 
states,  and  without  regard  to  any  census  or  enumeration:"  p.  3. 
10-33058  HJ4651.N6 

Legislature.     Concurrent    resolution    of    the    Senate 


and  Assembly  relative  to  the  proposed  amendment  of  the 
Constitution  of  the  United  States,  refusing  to  ratify  the 
same.     Jan.  12,  1910. 
[Albany,  1910.]     1  page.     8°.     (Senate,  no.  9.) 

Special  tax  commission.     Report  of  the  Special  tax 


commission  of  the  state  of  New  York.     Transmitted  to 

the  Legislature  January  15,  1907. 

Albany:  J.  B.   Lyon  company,  state  printers,  1907.    v,  189 

pp.    8°.     ([New  York  (S.  lie)     Legislature,  1907.     Senate. 

Doc.  11].) 

Supplemental  report  on  the  income  tax,  pp.  58-04. 

7-7236  HJ2424.A7     1007 

Orton,  Jesse  F.     "Leaders  of  the  bar"  on  income  tax  amendment. 
Twentieth  century  magazine,  Apr.  1911,  v.  4-'    ■'•    >0. 

AP2.T88,v.4 

Payne,  Sereno  E.     Remarks  in  the  House  of  Representatives,  March 

23,  1909,  on  the  income  tax. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,   pt.   1,  pp. 
194-197.)  Jll.R5.v.44pt.l 

Phelps,  Edith  M.     comp.     Selected  articles  on  the  income  tax.  with 
special  reference  to  graduation  and  exemption. 
Minneapolis:  Th  II.    W.    Wilson  company ,  1909.     viii,  186 
pp.  12°.     (Debater's  handbook  suits.) 

Bibliography:  pp.  1-17. 

10-5274  HJ4629.P5 

Post,  Philip  S.     A  federal  income  tax. 

(In  Pearson,  Paul  M.  ed.    Intercollegiate  debates,  pp.  93  107.    New 
York.  L909.     12°.)  H35.P4 

References,  p.  107. 


100  LIBRARY    OF    CONGRESS 

Post,  Philip  S.     The  income  tax*   a  study  of  its  advantages  and 
disadvantages  as  a  form  of  federal  taxation. 
Outlook,  Mar.  2,  1907,  v.  85:  503-508.  AP2.08,v.85 

The  Proposed  federal  income  tax  amendment.     [Editorial.] 

Commercial  and  financial  chronicle,  Jan.  8, 1910,  v.  90:  76-78. 

HGl.C7,v.90 
Raper,  Charles  Lee.     The  taxation  of  incomes. 

{In  National  conference  on  state  and  local  taxation.  1st  conference, 
Columbus,  Ohio,  Nov.  12-15,  1907,  pp.  241-249.  New  York, 
1908.     8°.)  HJ2240.I6     1908 

Rayner,  Isidor.     Speech  in  the  Senate,  July  2,  1909,  on  the  income 
tax. 

{In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  4,  pp. 
4028-4034.)  Jll.R5,v.44pt.4 

Rogers,  Henry  Wade.     The  proposed  income  tax  amendment. 

{In  Missouri  bar  association.  Proceedings,  28th  annnal  meeting, 
July  27-28,  1910,  pp.  112-133.     [Sedalia,  1910]    8°.) 

Root,  Elihu.     Letter  of  United  States  Senator  Root  on  the  income 
tax   amendment,   written   to   Senator  Davenport.     Pre- 
sented by  Senator  Davenport  to  the  Senate  [New  York] 
and  read  also  in  the  Assembly. 
[Albany,  1910.]     13  pp.     8°.     proof-sheets. 

Proposed  income-tax  amendment.     Letter  from  Hon.  Elihu 

Root  to  Hon.  Frederick  M.  Davenport  on  the  subject  of 
the  scope  and  effect  of  the  proposed  income-tax  amend- 
ment. 
[Washington:  Govt,  print,  off.,  1910.]    5  pp.     8°.     ([U.  S.] 
61st  Cong.,  2d  sess.     Senate.     Doc.  398.) 

Presented  by  Mr.  Brown;  ordered  printed  March  1,  1910. 
10-35307  HJ4651.R7 

Sabath,    Adolph     J.     Income    tax.     Constitutional     amendment. 

Speech  in  the  House  of  Representatives,  July  9,  1909. 

{In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  Appendix, 
pp.  75-79.)  Jll.R5,v.44App. 

Speech  in  the  House  of  Representatives,  July  30,  1909,  on 
the  income  tax. 

{In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  5,  pp. 
4663-4668.)  Jll.R5,v.44pt.5 

Seligman,  Edwin  R.  A.     Die  Einkommensteuer  in  den  Vereinigten 
Staaten. 

(7/i  Handworterbuch  der  Staatswissenschaft.  Hrsg.  von  J.  Conrad 
3.  Aufl.,  vol.  3,  pp.  760-763.    Jena,  1909.     4°.)        H45.H22,v.3 


incomi:  taxation:  UNITED  STAT]  lul 

Seligman,  Edwin  R.  A.     The  income-tai  amendment. 

Political  science  quarterly,  JuTie,  1910,  v.  ?6:  t9S  219. 

Hl.P8,v.2o 

— » The  relations  of  state  and  federal  finam 

North  American  review,  Nor.  1909,  v.  I'm:  621 

AP2.N7,v.l90 
"Thus  we  roach  the  conclusion  thai  <>f  the  i lir.-«-  great  I     •         .111 
which  the  controveraj  has  nam  becomi  ite,  the  income 

ought  to  be  levied  by  the  Federal  government  and 
utilized  not  only  to  diminish  the  burden  of  tie-  national  indira  I 
taxes,  but  more  especially  in  order  to  facilitate  the  reform  of  tin- 
State  general  property  tax:  and  we  reach  the  further  conclu 
that  the  corporation  tax  ami  the  inheritance  tax  Bhould  \«-  !• 
as  national  taxes  by  the  Federal  government,  but  under  a  clear 
understanding  with  the  separate  States  that  the  proceeds  should 
be  distributed  in  whole  or  in  greater  part  to  them." 

Senator  Root  and  the  income  tax  amendment. 

Outlook,   Mar.  12,  1910,  v.  94:  552.  AP2.08,v.94 

Shelton,  William  A.     The  income  tax  in  Georgia. 

Journal  of  political  economy,  Oct.  1910,  v.  IS:  610- >'< 27 . 

HBl.JT.v.18 

The  Small  chance  for  the  income  tax. 

World's  work,  Apr.  1910,  v.  19:  12757-12758.     ap2.ws.v.19 

Smith,     William    R.     Income     tax— Constitutional      amendment. 
Speech  in  the  House  of  Represent  at  ives,  duly  12,  1909. 

(In  Congressional  record,  61st  Cong.,  Ls1  rol.  44,   Appendix, 

pp.  127-128.)  Jll.R5.v.44App. 

Stauffer,  F.  H.     The  income-tax  payer's  guide  and  pocket-register. 
Lancaster  [Pa.]:  S.  A.  Wylie,  printer,  1S66.     15  pp.     16°. 

8-6548 1  HJ4651.A6S8 

Stevens,   Frederick  C.     Speech  in  the  House  of  Representatn 
March  25,  1909. 

(In  Congressional   record,  61st    Cong.,  1st  eess.,  vol.  44,  pt.  1,    pp. 
266-268.)  Jll.R5.v.44pt.l 

Stone,  William  J.     Remarks  in  the  Senate.  July  5,   1909,  od  the 

income  tax. 

(In   Congressional    record,    61st  Coin:.,    1st    sees.,    vol.    -II.    pt.    I, 
pp.  U06-4107.)  Jll.R5.v.4-lpt.4 

Sulzer,  William.     Speech  in  the  House  <>f  Representatives,  Jan.  s. 
1910,  on  the  income  tax. 

(In  Congressional  record,  61st  Cong.,  2d  sees.,  vol.  45,  pt.  1,   143  lit.) 

Jll.R5.v.45pt.l 
Discusses  the  attitude  of  Gov.  Hughes  of  New  York. 


102  LIBRARY   OF    CONGRESS 

Sutherland,  George.     Income  tax.     Speech  in  the  Senate  of  the 

United  States,  May  17,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  pt.  2,  pp.  2080- 
2096.)  Jll.R5,v.44pt.2 

Swan,  Charles  Herbert.     Impersonal  taxation,  a  discussion  of  some 

rights  and  wrongs  of  governmental  revenue. 

Philadelphia:  1907.     (2),  149  pp.     8°.     (Supplement  to  the 

Annals   of  the  American  academy  of  political  and  social 

science,  September,  1907.) 

"Incomes  in  relation  to  taxation,"  pp.  82-106. 

7-30426  H1.A41     1907 

The  Swollen  fortune. 

American  hanker,  July  24,  1909,  v.  74:  2608-2609. 

HG1501.A5,v.74 

Tiedeman,  Christopher  G.     The  income  tax  decisions  as  an  object 
lesson  in  constitutional  construction. 
American  academy  of  political  and  social  science.     Annals, 
Sept.  1895,  v.  6:  268-279.  Hl.A4,v.6 

Twining,  Alexander  Catlin.     Taxation  according  to  ability.     Plea 
of  Prof.  Alex.  C.  Twining,  ll.  d.,  before  the  legislative 
committee  of  finance, — in  session,  June  9th,  1868. 
[New  Haven,  1868.]     4  pp.     8°. 

8-6551f  HJ4621.T9 

United  States.  Laws,  statutes,  etc.  The  tariff  and  administrative 
customs  acts  of  1890,  and  the  bill  H.  R.  4864,  as  reported 
to  the  Senate  from  the  Finance  committee  March  20, 
1894.  Indexed.  Prepared  under  the  direction  of  the 
Committee  on  finance  April  2,  1894. 
Washington:  Govt,  print,  off.,  1894.     (#),  290  pp.     8°. 

"Comparison  of  the  income-tax  law  of  18.64  and  1867  with  the  pro- 
visions of  House  bill  4864  as  amended  by  subcommittee  of  Senate 
finance  committee":  pp.  279-290. 

6-14125  KJ6085.1894A3 

1893-1894   (53d  Cong.,  2d  sess.)     Regulations  and 


law  relative  to  income  tax.     December  13,  1894. 
Washington:  Govt,  print,  off.,  1894--    46  VV-     8°- 

8-27561  HJ4651.A5     1894a 

The  sugar  senators'  new  tariff  and  income 


tax  law,  enacted  by  the  53d  Congress. 
New  YorJc:   M.  J.  Ivers  &  co.,  C1S94.     94  pp.     12°. 

8-174771  HJ6085.1894.S6 


INCOME   TAXATION:    UNITED   STATES  103 

United  States.     Law*,  statutes,  etc.     189$  1894  (584  Cong.,  W««a.) 

Der  Zoll-tarif  voe  i  s'.i  I ,  i  In-  ( ion 1 1 an  tariff  act,  tndeutscher 
Ubersetzung. 

New  York:  E.  Steigex  <&  co.,  [°18&4],     wm,  58  pp.    12°. 

8-255 10f  HJ6086.A6     1894y 

Office  of  internal  revenue.     Annual  report  of  the  commissioner 

[with  accompanying  papers]* 
Washington,  1864-1908.    46  v.    8°. 

9-35242  HJ10.R72 

Decisions  published  by  tin-  Oilier  of  internal  revenue 

to  January,  1871. 

WasJtington:  Government  printing  office,  1871.     137  pp.    8°. 

HJ10.H22 
Decisions  relative  to  the  assessment  <>f  the  income  tax,  pp.  59  61. 

Vermont.     General  assembly.     House  of  representatives.     Committet 

of  ways  and  means.  Taxation  of  income  of  United  States 
bonds.  Report  of  the  Committee  of  ways  and  means  of 
the  House  of  representatives.     1865. 

Montpelier:  Printed  at  the  Freeman  steam  printing  establish- 
ment, 1865.     8  pp.     8°. 

7-33379  HJ4633.V5 

Wallace,  Robert  M.     Income  and  inheritance  tax.     Speech  in  the 

House  of  Representatives,  December  19,  1907. 

(In  Congressional  record,  60th  Cong.,  1st  sess.,  vol.  42,  Appendix, 
pp.  10-11.)  Jll.R5,v.42App. 

Washburn,  Charles  G.     Income  tax — Constitutional   amendment. 
Speech  in  the  House  of  Representatives.  July  12,  1909. 

(In  Congressional  record,  61st  Cong.,  1st  sess.,  vol.  44,  Appendix, 
pp.  117-119.)  Jll.R5,v.44App. 

Wells,  David  A.     The  communism  of  a  ^criminating  income-tax. 
Xorth  American  review,  March,  1880,  v.  ISO:   286   946. 

AP2.N7.V.130 

West,  Henry  Litchfield.     Shall  incomes  be  taxed  I 

Forum,  June,  1909,  v.  41:  513  520.  AP2.F8.v.4l 

Whitney,  Edward  B.     The  income  tax  and  the  Constitution. 
Harvard  law  review,  Feb.  19(  9,96. 

Willson,  Augustus  E.     The  income  tax  amendment. 

Editorial  r<  vu  w,  Ft  b.  1911,  v.  4  :  142-156.  AP2.E26,v.4 

74475°-c— 11 2 


104  LIBRARY   OF   CONGRESS 

Wisconsin.     University.    University  extension  division.     Dept.   of 
debating  and  public  discussion.     Income  tax. 
Madison:   The  University,  1909.     8  pp.     12°.     {Bulletin  of 
the  University  of  Wisconsin,  serial  no.  329:  General  series 
no.  194.) 

10-30751  Z7161.W54  [no.  21] 

Woodburn,  James  Albert.     Amending  the  Constitution. 

Independent,  Dec.  30,  1909,  v.  67:  1 497-150 U     AP2.i53,v.67 

"The  new  amendment  is  for  the  purpose  of  authorizing  a  graduated 
income  tax." 

Young,  LeGrand.     [Income  tax.]     President's  address. 

(In  State  bar  association  of  Utah.     Report,  1910.     Salt  Lake  City 
[1910].     8°.     pp.  49-61.) 


THE  INCOME  TAX  CASES  DECIDED  BY  THE    UNITED   STATES  SUPREME 

COURT  OCTOBER  TERM,  1894 

893  Pollock  v.  Farmer*'  Loan  and  Trual  company 

894  Hyde  v.  Continental  Tru.-i  company 
915  Moore  i>.  Miller 

*  Pollock,    Charles,    appellant.     Transcript    of    record  .  .  .     Charles 

Pollock,  appellant,  vs.  the  Fanners'  loan  and  trust  com- 
pany et  al.     Appeal  from  the  Circuit  court  of  the  United 
States  for  the  southern  district  of  New  York. 
[Washington:   Judd  <£•  Detweilei],  1895.     1  p.  I.,  17  pp.     8°. 
No.  893  in  the  Q.  S.  Supreme  court. 

*  Hyde,   Lewis  H.   appellant.     Transcript  of  record  . .  .    Lewis  II. 

Hyde,  appellant,  vs.  the  Continental  trust  co.  of  the  city 
of  New  York  et  al.     Appeal  from  the  Circuit  court  of  the 
United  States  for  the  southern  district  of  New  York. 
[  Washington:  Judd  <£  Detweiler],  1895.     1  p.  I.,  18  pp.     8°. 
No.  894  in  the  U.  S.  Supreme  court. 

*  Pollock,  Charles,  appellant.     .  .  .    Motion  to  advance.    Joseph  H. 

Choate,  Clarence  A.  Seward,  William  D.  Guthrie,  Charles 
Steele,  David  Willcox,  of  counsel  for  appellants. 
[n.  p.,  1895]     11  pp.     8°. 
Nos.  893  and  894. 

*  West,  Max.     ...     The  teachings  of  political  economists  defining 

direct  and  indirect  taxes.     Seward,  Guthrie,  Morawetz  & 
Steele,  solicitors  for  appellants. 
[n.  p.,  1895]     1  p.l.,  38  pp.     8°. 
Nos.  893  and  894. 

Seward,  Clarence  Armstrong.  .  .  .  Extracts  from  the  evidence 
proving  the  historic  facts,  from  the  general  literature  and 
from  the  authorities,  bearing  upon  the  question  whether 
the  words  "direct  tax"  and  "direel  taxes,"  as  used  in  the 
federal  Constitution,  embrace  a  tax  on  income-,  or  are  lim- 
ited to  a  tax  on  land  only.  Seward,  Guthrie,  Morawetz  & 
Steele,  solicitors  for  appellants. 
[n.  p.,  1895]     1  p.  I,  71  pp.     8°. 

Nos.  893  an. 1  894. 

11-^335  HJ4654.1895.P32 

ID". 


106  LIBRARY    OF    CONGRESS 

Choate,  Joseph  Hodges.     .  .  .    Brief  on  behalf  of  appellants  in  sup- 
port of  contention  that  the  provisions  as  to  income  tax 
embodied  in  the  Tariff  act  of  August  28th,   1894,  are 
unconstitutional.     Joseph  H.  Choate,  Clarence  A.  Seward, 
Benjamin  H.  Bristow,  William  D.  Guthrie,  David  Willcox, 
Charles  Steele,  of  counsel  for  appellants. 
[n.  p.,  1895}     1  j).  I.,  113  pp.     8°. 
Nos.  893  and  894. 
11-6333-4  HJ4654.1895.P35 

*  U.  S.     Laws,  statutes,  etc.     Income  tax  laws  prior  to  act  of  August 
28,  1894  . .  .    Seward,  Guthrie,  Morawetz  &  Steele. 
[n.  p.,  1895]     1  p.  I,  69  pp.     8°. 

Act  of  Aug.  C,  1861,  July  1,  1862,  Mar.  3,  1863;  June  30,  1864,  Mar.  3, 
1865,  Mar.  10,  1866,  July  13,  1866,  Mar.  2,  1867,  July  14,  1870. 

Choate,  Joseph  Hodges.     .  .  .     Additional  brief  and  argument  for 
appellants  on  question  of  direct  tax.     Seward,  Guthrie, 
Morawetz  &  Steele,  solicitors  for  complainants.     Joseph  H. 
Choate,  Chs.  F.  Southmayd,  of  counsel. 
[n.  p.,  1895]     42  pp.     8°. 
Nos.  893  and  894. 
11-6333-4  HJ4654.1895.P36 

Guthrie,  William  Dameron.  Income  tax  cases  .  .  .  Opening  argu- 
ment by  W.  D.  Guthrie,  on  behalf  of  complainants,  in 
support  of  the  contention  that  the  Income  tax  law  of 
1894  is  unconstitutional.  Washington,  D.  C,  March  7th 
and  8th,  1895.  Seward,  Guthrie,  Morawetz  &  Steele, 
solicitors  for  complainants. 
[Washington?  1895]    49  pp.     8°. 

Nos.  893  and  894. 

11-6327  HJ4654.1895.P52 

Seward,  Clarence  Armstrong.  .  .  .  Mr.  Seward's  argument  upon 
the  question  whether  the  words  "direct  tax"  and  "direct 
taxes,"  as  used  in  the  federal  Constitution,  embrace  a  tax 
on  incomes,  or  are  limited  to  a  tax  on  land  only. 
N[ew]  Y[ork]:  Livingston  Middleditch  co.  [1895]  1  p.  I.,  81 
pp.     8°. 

Nos.  893  and  894. 

11-6326  HJ4654.1895.P54 

Choate,  Joseph  Hodges.  .  .  .  Closing  argument,  by  Mr.  Choate,  on 
behalf  of  the  appellants  in  support  of  the  contention  that 
the  Income-tax  law  of  1894  is  unconstitutional.  March 
12th  and  13th,  1895. 
Washington,  D.  C:  Judd  <&  Detweiler,  printers  [1895]  80 
rp.     8°. 

Nos.  893  and  894. 

11-6  HJ4654.1895.P56 


INCOME   TAX    ('ASKS   DBl  IIM.D   BY   THE   SUPREME   COUM  107 

*  Turner,  Herbert  B.     ...    Argument   on  behalf  of  the  appelta 

Herbert  B.  Turner,  council  for  a  p  pell. 
[n.  p.,  t895\    4  pp.     8°. 
No.  89 

*  Jay,  William.     . . .    Brief  on  behalf  of  appellees.    Jay  &  Candler, 

solicitors  for  appellee. 
New   York:    Th    Evening  post  job   printing  house,  [i 
1  p.  I,  23  pp.     8°. 

No.  894. 

Carter,  James  Coolidge.     ...    Brief  for  the  Continental  trust  com- 
pany of  the  city  of  New  York,  appellee.     James  < '.  ( !arter, 
William  C.  Gulliver,  of  counsel  for  appelL 
N[ew]  Y[orJc\:  A.  B.  King  [1896]    48  pp.    8°. 

U.  S.  Supreme  court,  no.  894. 

11-6332  HJ4654.1895.P4 

* ...    [Some  observations   on  what  is  called   "Additional 

Brief."]     James  C.Carter,  William  C.  Gulliver,  of  counsel 

for  appellee. 
Washington:   Judd  &  Detweiler,  [1895]     23  pp.     8°. 
No.  894. 

U.  S.     Dept.  of  justice.     .  .  .    Brief  on  behalf  of  the  United  State-. 
[  Washington,  Govt,  print,  off.,  1895]     1  p.  I.,  99.  pp.     8°. 

No.  893. 

Submitted  "by  leave  of  court  ...  on  behalf  of  the  United  States, 
which  is  interested  in  the  present  controversy,  although  ool  ...  a 
party  to  the  suit."  Signed:  Richard  Olney,  attorney  general. 
Edward  15.  'Whitney,  assistant  attorney  general. 

1 1-6336-7  HJ4654.1895.P3 

...    Oral   argument   of  the.  Hon.    Richard   Olney, 


attorney-general . 
[  Washington:  Govt,  print,  off.,  1895]     21  pp.     8°. 
Nos.  893,  894,  and  915. 
11-6328  HJ4654.1895.P5 

*  Carter,   James   C.     ...    Argument  of  James  C.   Garter   for   the 

appellees. 
New  York:  Albert  B.  King,  1895.     61  pp.     8°. 
No.  894. 

*  U.  S.     Supreme  court.      .  .  .     Opinion  of  the  court,  mid  opinions  of 

Justices  Field.  While  and  Harlan. 
[n.  p.]  1895.     1  p.l,  151  pp.     S°. 
Nos.  893  and  894. 


108  LIBRARY   OP   CONGRESS 

Pollock,  Charles,  appellant.     .  .  .    Petition  for  rehearing  by  appel- 
lants.    Joseph  H.  Choate,  Clarence  A.  Seward  [and  others] 
of  counsel  for  appellants. 
[n.  p.,  1895]     1  p.  1,7  pp.     8°. 
Nos.  893  and  894. 
11-6324  HJ4654.1895.P6 

*  U.  S.     Dept.  of  justice.     . .  .    On  petition  for  rehearing,  [by  Richard 

Olney,  attorney-general]. 
[  Washington:  Govt,  print,  off.,  1895]     3  pp.     8°. 
Nos.  893  and  894. 

Choate,  Joseph  Hodges.  .  .  .  Rehearing.  Brief  for  appellants  in 
support  of  contention  that  the  provisions  as  to  income 
tax  embodied  in  the  Tariff  act  of  August  28,  1894,  are 
unconstitutional  .  .  .  Joseph  H.  Choate,  Clarence  A. 
Seward,  Benjamin  H.  Bristow,  William  D.  Guthrie,  David 
Willcox,  Victor  Morawetz,  Charles  Steele,  of  counsel  for 
appellants. 
[n.  p.,  1895]     117  pp.     8°. 

Nos.  893  and  894. 

11-6323  HJ4654.1895.P62 

Guthrie,  William  Dameron.     .  .  .     Opening  argument  by  Mr.  W.  D. 
Guthrie,  on  behalf  of  appellants.     Washington,  May  6, 
1895. 
Washington,  D.  C:    Judd  cfc  Detweiler,  printers  [1895]     70 

pp.     8°. 

Nos.  893  and  894. 

11-6321  HJ4654.1895.P66 

*  Choate,  Joseph  Hodges.     . .  .     Rehearing.     Closing  argument  by 

Mr.    Choate  .  .  .  Seward,    Guthrie,    Morawetz    &    Steele, 
solicitors  for  complainants. 

[n.  p.]  1895.     1  p.  1,84  pp.     8°. 
Nos.  893  and  894. 

*  Seward,  Clarence  Armstrong.     .  .  .    Authorities  on  Stare  decisis. 

Seward,  Guthrie,  Morawetz  &  Steele,  solicitors  for  appel- 
lants. 

[n.  p.,  1895]     1  p.l.,18  pp.     8°. 
Nos.  893  and  894. 

U.  S.     Dept.  of  justice.     .  . .    Brief  for  the  United  States  on  petition 
for  rehearing. 
[Washington:  Govt,  print,  off.,  1895]     73  pp.     8°. 
No.  893. 
Signed:    Richard  Olney,  nttorney-general.     Edward  B.  Whitney, 

assistant  attorney-general. 
11-6322  HJ4654.1895.P64 


INCOME   TAX   CASES  DECIDED  BY   TI1K   SUPREME   OOUBT  109 

U.  S.     Deft,  of  justice.      ...    Appendix    bo  Brief  on   Ixliulf   of    the 
I  fnited  States. 
[  Washington:  Govt,  print,  off.,  1895]    18  pp.    8°. 
No.  893. 

11-ti: ;:'.'.  HJ4654.1895.P31 

* ...    Historical  argumenl   upon  meaning  of  wm 


"direct  tax"  and  •'duly"  in  constitution.  [By  Richard 
Olnev,  attorney-general.  Edward  B.  Whitney,  assistant 
attorney-general.] 

[  Washington:  Govt,  print,  off.,  1896]     1  p.  I. ,91  pp.    8°. 

No.  893. 

Turgot,  Anne  Robert  J.,  baron  de  VAulne.  .  .  .  Extracts  from 
Turgot.  < Submitted  by  the  United  States  in  nos.  893 
and  894.  > 

[  Washington:  Govt,  print,  off.,  1895]     lp.l.,5  pp.     8°. 

11-6343  HJ4654.1895.P33 

U.  S.  Dept.  of  justice.  ...  Argument  of  Edward  B.  Whitney. 
assistant  attorney  general,  on  behalf  of  the  United  States 
upon  the  uniformity  question. 

[  Washington:  Govt,  print,  off.,  1895]     11  pp.     8°. 

Nos.  893  and  894. 

11-6331  HJ4654.1895.P43 

...     Rehearing.     Oral  argument   of   Hon.    Richard 

Olnev,  attorney-general. 

[Washington:  Govt,  print,  off.,  1895]     19pp.     8°. 
Nos.  893  and  894. 
11-6320  HJ4654.1895.P68 

Supreme  court.     ...    Re-hearing.     Opinion  of  the  court  by 

Mr.  Chief  Justice  Fuller...     Dissenting  opinion  by  Mr. 

Justice  Harlan  [and  others] 

[n.  p..  1895?]     76  pp.     8°. 

Nos.  893  and  894. 

Dissenting  opinions  by  Justices  Harlan,  Brown,  Jackson,  and  White. 

11-6319 

HJ4654.1895.P75 

*  Moore,  John  G.,  appellant.     Transcript    of  record...    John   (i. 
Moore,  appellant,  vs.  Joseph  S.   Miller,  commissioner  <»i 
internal  revenue.     Appeal  From  the  (  ourl  of  appeals  of  the 
District  of  Columbia. 
[Washington:  Judd  <&  DetweUer],  1895.    Upp.    8°. 

No.  915. 


110  LIBRARY    OF    CONGRESS 

Shellabarger,  Samuel.     ...     Brief  for  appellant.     By  Samuel  Shella- 

barger  and  Jeremiah  M.  Wilson,  solicitors  for  appellant. 

George  F.  Edmunds,  of  counsel. 

[  Washington]:  Press  of  McGill  &  Wallace  [1895]     58  pp.    8°. 

No.  915. 

11-6330  HJ4654.1895.P44 

*  Moore,  John  G.,  appellant.     .  .  .    [Petition  for  rehearing,  Samuel 

Shellabarger,  Jeremiah  M.  Wilson,  attorneys  for  John  G. 
Moore.] 
[n.  p.,  1895]     4  pp.     8°. 
No.  915. 

*  Shellabarger,  Samuel.     .  .  .    Brief  for  appellant,  John  G.  Moore, 

in  no.  915  ...     By  Samuel  Shellabarger  and  Jeremiah  M. 
Wilson,   attorneys  for  Moore.     George  F.   Edmunds,   of 
counsel. 
Washington:    McGill  &   Wallace,  [1895]     25  pp.     8°. 
No.  915. 

*  Edmunds,  George  F.     ...     Stenographic  report  of  the  oral  argu- 

ment of  George  F.  Edmunds,  of  counsel  for  the  appellant. 
Mar.  11th,  1895. 
Philadelphia:  Allen,  Lane  <&  Scott,  [1895]     33  pp.     8°. 
No.  915. 

*  U.  S.     Dept.  of  justice.     .  .  .    Brief  for  defendant  in  error. 

[Washington:  Govt,  print,  off.,  1895]     10  pp.     8°. 
No.  915. 

Signed:    Richard  Olney,  attorney-general.     Edward  B.  Whitney, 
asst.  attorney-general. 

.  .  .    Reply  to  brief  filed  on  behalf  of  John  G.  Moore. 

[  Washington:  Govt,  print,  off.,  1895]     3  pp.     8°. 
Nos.  893-894. 
Signed:    Richard  Olney,  attorney-general.     Edward  B.  Whitney, 

assistant  attorney-general. 
11-6329  HJ4654.1895.P46 

The  titles  starred  *  are  not  in  the  Library  of  Congress  at  present.  They  may 
be  found  in  the  Library  of  the  Supreme  Court,  bound  together  in  a  volume 
having  the  title: 

The  Income  tax  cases.  Supreme  Court  of  the  United  States,  October  term, 
1894.     Records,  briefs,  arguments  and  opinions. 


INCOME  TAXATION:  GENERAL 

Bastable,  Charles  Francis.     Public  finance.     3d  <•<!.,  rev.  and  enl. 
London,    New    York:     MacmUlan    and   to.,   limited,    1908. 

xxir.  780  pp.     8°. 

"Taxes  of  property  uinl  income,"  pp.  469  494. 

3-16523  HJ141.B31 

Binder,  Rudolph  M.     [ncome  i 

(lit  Bliss,  William  D.  P.  ed  ,  The  new  encyclopedia  of  social  reform, 

pp.  600-G03.     New  York,  1908.      I  H41.B62 

Einkommensteuer. 

(In  Handworterbuch  der  Staatswissenschaften,  :;.  Aufl.,  vol.  3,  pp. 

G95-7G5.     Jena,  1909.     4°.)  H45.A22,v.3 

I.  Allgemeines.    II.  Die  Einkommensteuer  in  den  einzelnen  S> 

ten.     III.  Schlusswort. 
I'.iMiographies  under  some  of  tin*  subheadii 

Ingenbleek,  Jules.     Impots  direct-  el   indirecta  Bin:  le  revenu;    la 

contribution  personnelle  en  Belgique,  I'Einkommen  Steuei 

en  Prusse,  l'income-tax  en  Angleterre. 

Bruxelles:    Misch  cO    Tltron;    [etc.,  etc.]  1908.  pp. 

Tables.     Diagrams.     8°.     (Institute  Soifoay.      Travaux  d\ 

VInstitut  de  sociologie.     Etudes  societies  [.£]) 

" Ouvrages  consults  " :  pp.  1-20. 

10-15082  HJ4629.I6 

Kennan,  Kossuth  Kent.     Income  taxation:  methods  ami  results 
in  various  countries. 
Milwaukee,    Wis.:  Burduh    <.(■    .1//.//,   1910.     (6).  pp. 

Tables.     8°. 

Bibliography  of  books  and  magazine  an  ides  consulted  and  cited: 

pp.  [336]-342. 
10-29110  HJ4629.K3 

Contents. — Chap.  I.  Definitions;  II.  Australasia;  III.  Austria, 
Belgium,  British  Columbia.  Canada,  Cape  of  Good  Hope,  Den- 
mark; IV.  England;  V.  France;  VI,  VII.  Germany;  VIII. 
Greece,  Hawaii,  Holland,  Hungary,  India,  Italy;  IX.  Japan, 
Leeward  Islands,  Luxemburg,  Norway,  Panama,  Philippii 
Russia;  X.  St.  Vincent,  SeyscheHee,  Spain,  Sweden,  Switzer- 
land; XI-XIV.   United  States;   XV.   Summary. 

Koppe,    H.     Xeuere    finanzwissenschaftliche     Literatur.     (Pirekto 
Besteuerunjr,  Finanzver\valtunur  uml  Staatschulden.) 
KritiscJie   Blaetter  fuer   die   <j>s<nnt<n    Soziahto  hqften, 

Aug.-Sept.,  1906,  2.  Jahrg.:  370-377.  Z7163.K85.1906 

111 


112  LIBRARY    OF    CONGRESS 

Lavergne,  A.  de  and  L.  Paul  Henry.     Les  diverses  methodes  d'eval- 

uation  de  la  fortune  privee. 

Revue  politique  et  parlementaire,   Nov.   10,  Dec.   10,   1907, 

v.  54:  865-384;  608-621.  H3.R4,v.54 

A  discussion  of  the  means  to  be  used  by  the  state  in  obtaining  a 

knowledge  of  the  extent  of  private  fortunes  with  a  view  to  their 

taxation. 

Seligman,  Edwin  Robert  Anderson.     The  income  tax;    a  study  of 
the  history,  theory,  and  practice  of  income  taxation  at 
home  and  abroad. 
New  York:   The  MacmiUan  company,  1911.     xi,711  pp.     8°. 

Bibliography,  pp.  677-700. 

Contents. — Introduction.  Part  I.  The  income  tax  abroad;  The 
income  tax  in  England;  The  income  tax  on  the  continent:  Ger- 
many; France;  Austria;  Italy;  Switzerland.  Part  II.  The  income 
tax  at  home:  The  income  tax  in  the  American  colonies;  State 
income  taxes;  The  Civil  war  income  tax;  The  income  tax  in  the 
Confederacy;  The  income  tax  of  1894;  The  constitutionality  of 
the  income  tax;  The  proposed  sixteenth  amendment;  Conclu- 
sion: A  practicable  programme. 

11-2522  HJ4629.S4 

Progressive  taxation  in  theory  and  practice.     2d  ed.,  com- 
pletely rev.  and  enl. 
[Princeton,  N.  J.:   American  economic  association;   etc.,  etc.] 
1908.     v,  (2),  334  pp.     8°.     (American  economic  associa- 
tion quarterly  .  .  .   Third  ser.,  vol.  ix,  no.  4) 
Bibliography:  pp.  325-331. 
9-3737  HJ2326.S42 

Swarte,  Victor  de.     L'impot  sur  le  revenu;    historique  et  legisla- 
tion comparee. 
Paris,   Nancy:    Berger-Levrault  et  cie,  1893.     (6),  118  pp. 
12°. 

Extrait  du^Dictionnaire  des  finances. 

7-12317  HJ4716.S9 

Wells,  David  Ames.     The  theory  and  practice  of  taxation. 

New  York:  D.  Appleton  and  company,  1900.     viii,  648  pp. 

12°. 

Direct  income  taxes,  pp.  363-374;    Theory  and  practice  of  income 

taxation,  pp.  514-555. 

Apr.  12,  1900-113 

HJ2305.W4 


INCOME  TAXATION:  GREAT  BRITAIM 

Allen,  J.  E.     A. graduated  Income  tax. 

Economic  review,  Oct.  t908}  v.  18:   ',■'>!   ',■''■'>.         kbi.E4,v.18 

Anomalies  of  income-tax  collection. 

Chambers'*  journal,  May,  1907,  v.  84:  321  -■■ 

AP4.C45,v.84 

Army  finance  and  income-tax. 

Economist  (London),  Dec.  7,  1907,  v.  66:   .'!  28    .'/  .'•'<. 

HGll.E2,v.65 

[Avebury,]  John  Lubbock,  1st  baron.     The  income  tax  in  England. 

North  American  review,  lub.  1S94,  v.  IS 

AP2.N7,v.l58 

Bastable,  C.  V.     The  budget  of  1907  considered  with  BpeciaJ  refer- 
ence to  the  income  tax. 
Economic  journal,  June,  1907,  v.  17:  165-170.     hbi.E3,v.17 

Berry,  Jabez.  Index  to  income  tax  acts:  being  a  complete  guide 
to  the  statutes  relating  to  income  tax,  from  the  Income 
tax  act,  1842  to  the  Finance  (1909-10)  act,  1910. 

London:  Butterworth  cfb  co.,  1910.     xari,  376  pp.     S°. 

10-25390  HJ4707.A3     1910 

Booth,  Rev.  Dr.     On  the  principles  of  an  income  tax. 
Royal  statistical  society .     Journal,  Dec.  1860,  v. 

HAl.R8,v.23 

Bower,  E.  E.  N.     Income  tax  in  the  United  Kingdom. 

(In  Palgrave,  R.  II.  Inglis.     Dictionary  of  political  economy,  vol 

I  .p.  375-378.     London,  1900.     8°.)  HB61.P17 

See  also  Appendix,  pp.  747-750. 

Bowley,  Arthur  L.     The  insufficiency  of  official  statistics. 
Nineteenth  century  and  after,  May,  1910,  v.  I 

AP4.N7.V.67 
A  review  of  W.  II.  Mallock's  article  on  "The  possibilities  "f  an 

income-tax  according  to  the  Bcheme  of  Pit 
Discusses  "the  question  whether  existing  statist] 
show  adequately  the  extenl  of  the  national  income  and  its  distri- 
bution among  individuals  or  classi 

The  Budget. 

Bankers'  magazine  {London),  Apr   />  9,  v.  87:  ■'■''. 

HG1503.B2.V.87 
113 


114  LIBRARY    OF    CONGRESS 

Carter,  Roger  N.     Foreign  profits  and  dividends  as  affecting  saving 
in  income  tax. 
Financial  review  of  reviews,  Sept.  1910,  v.  7:  22-29. 

HGll.F7,v.7 

The  simplex  guide  to  income  tax :  its  assessment  and  repay- 

ment. 
London:  Gee  &  co.,  1908.     64  pp.     8°. 

9-14079  HJ4707.C3 

Chapman,  Alfred.  Income  tax:  how  to  get  it  refunded.  Instruc- 
tions for  assessment  and  appeal  and  for  obtaining  from 
the  inland  revenue  repayment  of  income  tax  deducted 
from  government  pay  and  pension,  annuities,  coupons, 
dividends,  rent,  interest,  etc.,  by  government  paymasters, 
Bank  of  England,  bankers,  secretaries  of  companies, 
tenants,  mortgagors,  etc.,  when  the  income  does  not 
exceed  £700.  17th  ed. 
London:  E.  Wilson  <£  co.,  1901-02.  60  pp.  12°.  {Wil- 
son's useful  handy  boohs) 

2-9274  HJ4707.C5 

Chiozza     Money,     Leo     George.     Mr.    Asquith's     opportunity: 
towards  a  just  income  tax. 
Independent  review,  Mar.  1907,  v.  12:  260-268.    AP4.l4,v.l2 

Mr.  Lloyd-George's  opportunity — and  responsibility. 

Albany  review,  May,  1908,  v.  3:  150-157.  AP4.i4,v.3 

The  possibilities  of  an  income  tax  according  to  the  scheme  of 

Pitt.     A  reply. 
Nineteenth  century  and  after,  May,  1910,  v.  67:  946-956. 

AP4.N7,v.67 

Deighton,  Thomas  Howard,  F.  W.  Stephens  and  F.  Lodge  Rosser. 
A  handy  guide  for  income  tax  payers. 
London:  C.  A.  Pearson,  ltd.,  1908.     66  pp.     12°. 

8-34216  HJ4707.D4 

Dowell,  Stephen.  The  acts  relating  to  the  income  tax,  by  the  late 
Stephen  Dowell,  m.  a.  6th  ed.  Rev.,  altered,  and  con- 
siderably enl.,  with  complete  notes,  cross  references,  sum- 
maries of  statutory  provisions,  decisions  and  sections  on 
crown  law  and  procedure  affecting  the  revenue. 
London:  Butterworth  &  co.,  1908.  Ixxxviii,  674,  57,  0)  PP- 
8°. 

8-7613 

Escarra,  Edouard.     La  reforme  de  1' Income  tax. 

Revue  de  science  et  de  legislation  financieres ,  Apr. -June,  1908, 
v.  6:  161-194. 


HGll.F7,v.7 


[NCOME   TAXATION:   GEEA3     BBITAIB  ]  ]  ."> 

Escarra,  Edouard.     Lea  modifications  apporteee  a  ['Income  tax  par 
le  finance  act  de  L909    L910. 
lievue  de  aciena  et  de  legislation  firumcitrt   .  Oet.-Nov.  Dee., 
1910,  r.  8:  ■->>!>  569. 

Forward,  C.  All  about  income  tax,  bouse  duty,  A  land  tea  Being 
a  plain,  practical  guide  to  taxpayers  od  assessments,  ap- 
peals, reductions  &  repayments,  with  examples  of  the 
official  forms  correctly  filled.  9th  ed. 
London:  Ward,  Lock  <i  co.,  limited,  1909.  vm,  1  '.\  />p. 
Forms.     12°.     [  Ward,  Lock  db  coJ  8  series  of  useful  booh 

II    WMiS 

HJ4707.F7 

Fry,  Thomas  Ilallett.     Income  tax  an.l  savir 

Financial  review  of  review,  July,  1910,  ,-.  7:  6-18. 

The  income  tax  incubus  and  the  budget. 

London:  II.  Cox,  1909.     xii,  102  pp.     12°. 

0-25  1 1 7  HJ4707.F86 

Income  tax,  its  return,  assessment,  and  recovery. 

London:  E.   Wilson,  1909.     xviii,   '.',■'>  pp.     8°. 

11-6967  HJ4707.F863 

Godard,  J.  G.     Graduated  taxation. 

Economic  review,  Jan.,  1895,  v.  5:  39-61.  hbi.E4,v.5 

Great  Britain.     Courts.     Reports  of  tax  cases,    v.  1-1.     L87S    L8S 

1898-1903.     Reported  and  printed  tor  official  use  under 

the  directions  of  the  Board  of  inland  revenue. 
[London:  Printed  for  II.  M.  Stationery  off.,  by  Darling  it-  son, 
ltd.]     1884-1904.     4v.     Plates.     Plans.     8°. 

Vol.  1  has  title:  Reports  of  tax  cases  under  il  "  Vict.  cap.  16. 

and  under  the  Taxes  management  act. 

Issued  in  pans,  each  part  having  separate  i  title  n 

"Reports  of  exchequer  cases  in  Gre  I   Britain  relating  to  income 
tax  and  inhabited  house  duties,"  later  "Rep 

10-  L9104t 

Inland  revenue  dept.     Income  tax.     Return  "of  the  annual 

value  of  property  assessed   in   1881   to  income  tax  under 
schedule  C  .  .  .  " 
[London,  1882.]    4v.     Tables.     F°.    ([Parliament.    II.  ■ 
Reports  and  papers]) 

Wiih  lssO  si  arc  bound  the  following:    Income  tax      Return  .  .  . 
under  schedules  A,  I'.,  and  Dofthegi  luntofprop 

profits   .  1  .  .  .   L880-81    .   .        (Gt.    Brit.     Inland    i 

dept.) — Public  income  and  expenditure  .  .  .    Analysed  account 
.  .  .  for  year  ending  31s1   March    L882  Gt.    Bril      Ti 

ury) — Public  income  and  expenditu  c  ended  31st  M 

l^sJ  .  .  .  together  with  the  balances  in  the  Exchi  |uer  .  .  . 
Brit.     Treasury) 
8-6541f  HJ4707.A2     1882 


11Q  LIBRARY    OF    CONGRESS 

Great  Britain.     Laws,  statutes,  etc.     The  law  relating  to  income  tax, 
with  the  statutes,  forms,  and  decided  cases  in  the  courts 
of  England,  Scotland,  and  Ireland.     By  Arthur  Robinson. 
2ded. 
London:  Stevens  and  sons,  1908.     Ivi,  543  pp.     8°. 

Laws,  statutes,  etc.,  1901-1910  {Edward  vn)     Liquor  licence 

duties,  death  duties,  income  tax,  stamps,  customs  and 
excise  under  parts  n.  to  viii.  of  the  Finance  (1909-10) 
act,  1910,  with  explanatory  notes  and  references,  rules 
and  regulations,  and  the  text  of  the  more  important 
statutory  provisions  referred  to,  by  J.  Wylie. 

London:   Jordan  &  sons,  limited,  1910.     xvi,  336  pp.     12°? 

"Income  tax,"  pp.  167-198. 

11-2173  HJ5118.A55     1910 

Parliament.     House  of  commons.     Select  committee  on  in- 

come tax.  Report  from  the  Select  committee  on  income 
tax;  together  with  the  proceedings  of  the  committee, 
minutes  of  evidence,  and  an  appendix  [Index  and  digest 
of  evidence]. 
London:  Printed  for  H.  M.  Stationery  off.,  by  Wyman  and 
sons,  limited,  1906.  L,  306  pp.  F°.  ([Gt.  Brit.  Par- 
liament, 1906.     H.  of  C.     Reports  and  papers]  365) 

7-15733  HJ4707.A2     1906 

Treasury   chambers.     Finance   bill    (charges   on   property). 

Return  "  showing  the  amount  of  public  charges  leviable 
in  respect  of  property  having  a  capital  value  of  100  £., 
10,000  £.,  100,000  £.,  and  1,000,000  £.,  respectively  .  .  .  " 
Ordered,  by  the  House  of  Commons,  to  be  printed,  3 
November  1909. 
[London,  1909.]  8  pp.  F°.  (Great  Britain.  Parliament. 
Sessional  papers,  1909.     305.)  J301.K6    1909 

Gives  the  charges  in  regard  to  the  Income  tax. 


Ham's  inland  revenue  year-book,  1909.  A  book  of  general  refer- 
ence and  of  special  information  on  the  revenue  &  licensing 
laws,  income  tax  &  death  duties  .  .  .  prepared  from 
official  records,  and  published  by  special  permission  of  the 
Hon.  commissioners  of  inland  revenue;  ed.  by  E.  Grant 
Hooper  and  E.  A.  Dyson. 

London:  E.  Wilson  &  co.,  1909.     408,  18,  72,  156  pp.     12°. 

HJ5118.H3Rei. 


INCOME   TAXATION  :    (,l;i.\i     BEITAIB  117 

Harrison,  Edward  R.     An  index  to  the  official  reports  of  income  tax 

cases. 

London:  Butterworth  &  co.,  1907.     a  pp.     S°. 

"The  cases  indexed  are  tho  e  contained  in  the  first  four  volun* 
the  Reports  of  im-ome  ee  [printed  under  the  directioi 

the  Board  of  inland  revenue]  and  pan    i    ton     in  I  i  I  the 

fifth  volume." 

8-18318 

Hertz,  Williolm  G.    Die  Besteuerung  der  Auslander  in  der  englischen 

Einkommen-Steuer. 
Stuttgart  und  Berlin:   J.  G.  Cotta'scTu   BucTihandfoing  Naehr 
folger,    1910.     x,    100  pp.     8°.     {Munchener     volkawirt- 
schaftliche  Studien;   hrsg.  von  L.  Brentano  wnd    W.  Lota. 
99.  StiicJc) 

"Literatur":  pp.  99-100. 

10-22130  HJ4708.A5H5 

Hicks-Beach,  Michael  H.     Mr.  Asquith's  budgel . 

Financial  review  of  reviews,  May,  1907,  v.  3:  8-17. 

HGll.F7,v.3 

Hobson,  J.  A.     A  new  era  of  taxation. 

International,  Feb.  1909,  v.  4-   154-160.  AP4.l5,v.4 

/ 

Income-tax  assessment  puzzles. 

Economist  {London),  June  13,  1908,  v.  66:  1881-1882. 

HGll.E2,v.66 

Income-tax  avoidance. 

Chambers's  journal,  Oct.  1910,  v.  13:  660-662.    AP4.C45,v.l3 

Inhulsen,  C.  H.  P.     Die  Einkommensteuer  in  Grossbritannien  und 
Irland. 

(In  Ilandworterbuch  der  Staatswissenschaft.     1 1  r.~_r.  von  J.  I 

3.  Aufl.,  vol.  3,  pp.  734-741.     Jena,  1909.     4°.)        H45.H22,v.3 

Latter,  A.  M.     Some  criticisms  on  the  collection  of  income  tax. 

Fortnlqldhi  review,  Mar.  1911,  v.  S9:  44---'r~'  -'■ 

AP4.F7.V.89 

Leake,  P.  D.     Income  tax  and  depreciation. 

Economic  journal,  June,  1909,  v.  19:  293-299.     HBl.E3,v.i9 

Leeming,  F.  B.     Income-tax;   how  to  make  the  return  and  prepare 

accounts  in  support;  how  to  recover  excess  paid,  or  ob- 
tain reduction;  with  appendix  of  settled  cases. 
London:   E.   'Wilson,  1910.     xii,  111  pp.      ti 

11-6965  HJ4707.L4 


118  LIBRARY   OF   CONGRESS 

Lowenfeld,  Henry.     Don't  pay  income  tax  on  your  savings — you 
can  legally  exempt  them. 
Financial  review  of  reviews,  June,  1910,  v.  7:  5-14- 

HGll.F7,v.7 

McCrae,  George.     The  evolution  of  the  income  tax. 

Nineteenth  century  and  after,  Jan.  1907,  v.  61:  56-67. 

AP4.N7,v.61 

Mallock,  "W.  H.     The  possibilities  of  an  income-tax  according  to  the 
scheme  of  Pitt. 
Nineteenth  century  and  after,  Mar.  1910,  v.  67:  468-486. 

AP4.N7,v.67 

The  Movement  in  England  toward  a  graduated  income  tax. 

American   monthly  review  of  reviews,   June,    1906,   v.   33: 
736-737.  AP2.R4,v.33 

The   New   income-tax   basis.     Symposium   of   opinions   from   our 
readers. 
Financial  review  of  reviews,  Feb.  1907,  v.  3:  3-13. 

HGll.F7,v.3 

Palgrave,  Sir  Robert  Harry  Inglis.     ''The  influence  of  the  taxation 
of  capital  upon  the  welfare  of  a  country." 
Bankers'  magazine  {London)  Dec.  1909,  v.  88:  723-733;  Feb. 
1910,  v.  89:  213-228.  HG1503.B2,v.88,89 

Pepper,  Charles  M.     Great  Britain's  income  tax. 

Voter,  v.  7,  June,  1909:  31-37.  JKl.V6,v.7 

Income  taxes  abroad.     United  Kingdom. 

United  States  Consular  reports,  June,  1909,  no.  3J+5:  209-216. 

HCl.R2,no.345 
La  Possibilite  d'etablir  mi  Income-tax  gradue. 

France.     Ministere  des  finances.     Bulletin  de  statistique  et  de 
legislation  comparee,  Dec.  1906,  v.  60:  778-780. 

HJ103.B7,v.60 

Pratt,  John  Tidd.  Pratt  and  Redman's  income  tax  law,  being  an 
analysis  of  the  income  tax  acts,  with  decisions  there- 
under, cases  of  illustration,  and  explanatory  notes.  8th 
ed.  By  Joseph  Haworth  Redman. 
London:  Butterworth  &  co.  [etc.]  1910.  xxxix,  (1),  298,  43, 
(1)  pp.     12°. 

11-6966  HJ4707.P85 

Raffalovich,  Arthur.     Rapport  de  la  commission  parlementaire  sur 
1' Income  tax. 

Journal  des  economistes,  Mar.  15, 1907,  6.  ser.,  1. 13:  435-44%- 

HB3.J8,6.ser.t.l3 


INCO.MI.    TAXATION:    '.1:1. A  I     BBTTAIB  119 

RafTety,  Frank  Walter,  and  W.  II.  Cartwrighl  Sharp.     The  nation's 

income,  an  outline  of  national  and  local  taxation. 

London:   T.  Murby  <fc  co.[1909].     I  ?8  pp.     i. 

led  list  of  authoritiee":  p.  I L6. 
"Income  tax,"  pp.  43 
9-23755  HJ2619.R2 

Rosebery,  Archibald  1'.  P.,  6ih   mil.     The  Budget, its  principles  & 

SCOJie. 

London,  A.  L.  Humphreys,  I'm'). 

A  speech  delivered  t<>  a  meeting  of  the  commercia]  communit 

Glasgow,  Sept.  10th,  L909 
11-5976  HJ1023.R7 

Sargant,  William  Lucas.     An  undiscriniinating  income  tax  recon- 
sidered. 
Royal  statistical  society .    Journal,  S<  pt.  ISO'J,  v. 

HAl.R8,v.25 

Some  observations  on  the  fallacy  of  the  Warburton  argu- 

ment in  favour  of  an  ^discriminating  income  tax. 
Royal  statistical  society.     Journal,  June,  lS61,v.2/f:  21 

HAl.R8,v.24 
Scott,  A.  MacCallum.     The  income  tax. 

International,  Apr.  1909,  v.  5:  20-26.  AP4.l5,v.5 

Smith,  H.  Harper.     Concerning  income  tax  ami  house  duty:  some 
hints  and  suggestions. 
London:   Simplcin,  Marshall,  Hamilton,    Kent,   <(•  eo.,  lid.; 

[etc.,  etc.]  1 90S.     (6),  52  pp.     12°.  HJ4707.S6 

9-14474 

Smith,   Robert  H.     Distribution  of  income  in  Great  Britain  and 
incidence  of  income  tax. 
Quarterly  journal  of  tonmiiiics,  Feb.  1911.  v.  25:    216-888. 

HB1.Q3.V.25 

Spicer,  Ernest  Evan,  and  Ernest  C.  Pegler.     Income  tax  in  relation 
to  accounts.     2d  ed.  (rev.  and  enl.) 
London:   If.  F.  Lynch  &  co.,  1910.     iv,  820,  («)  pp.     8°. 

10-24533  HJ4707.S65 

Stamp,  J.  C.     Economic  aspects  of  income  tax  change. 

Economic  review,  Oct.  i~>.  1909,  v.  19:  £10  hbi.e-i.v.h* 

Wasting  assets  ami  income  tax. 

Economic  journa I,  Mar.  19J0,  V.  20:   107-118.      HBl.E3,v.20 

Taylor,  Benjamin.     The  income  tax. 

Fortn  hi  Idly  review,  May,  1907,  /<.  s.  v.  81:  807-81 

AP4.F7.n.s.v.81 
74475°-c— 11 3 


120  LIBRARY   OF    CONGRESS 

Taylor,  Benjamin.     The  income  tax. 

Quarterly  review,  Apr.  1907,  v.  206:  331-853.     HBl.Q3,v.206 

United  States.  Dept.  of  commerce  and  labor.  Income  and  inher- 
itance taxes.  Letter  from  the  acting  secretary  of  com- 
merce and  labor,  transmitting  the  report  of  special  agent 
Charles  M.  Pepper  on  the  laws  of  Great  Britain  as  to 
income  and  inheritance  taxes. 
[Washington:  Govt,  print,  off.,  1909.]  13  pp.  8°.  (61st 
Cong.,  1st  sess.     House.     Doc.  34)  HJ4707.A5    1909a 

Issued  also  as  Senate  doc.  52,  61st  Cong.,  1st  sess. 
9-35557-8  HJ4707.A5     1909 

Villiers,  Brougham.     A  fiscal  policy  for  labour. 

Independent  review,  Nov.  1906,  v.  11:  192-203.      AP4.l4,v.ll 
Discusses  inheritance  and  income  tax  proposals. 

Whittaker,  Sir  Thomas  P.     The  new  income-tax  basis:  as  recom- 
mended by  the  Select  committee  to  the  House  of  commons. 
Financial  review  of  reviews,  Jan.  1907,  v.  3:  11-20. 

HGll.F7,v.3 

Williams,  W.  M.  J.     The  king's  revenue;  being  a  handbook  to  the 

taxes  and  the  public  revenue. 

London:  P.  S.  King  &  son,  1908.     xvi,  221pp.     Tables.     8°. 

"The  income  tax:"  pp.  154-190. 

9-9570  HJ2619.W6 

A  poor  man's  budget. 

Fortnightly  review,  Mar.  1,  1894,  n.  s.,  v.  55:  306-324- 

AP4.F7,n.s.v.55 
On  the  income  and  inheritance  tax. 

The  possibilities  of  an  income  tax. 

Nineteenth  century  and  after,  July,  1910,  v.  68:  161-174- 

AP4.N7,v.68 

Withers,  George.     Vanishing  capital  and  expanding  income  tax. 
Financial  review  of  reviews,  July,  1907,  v.  3:  3-10. 

HGll.F7,v.3 

Young,  Allyn  A.     Mr.  Mallock  as  statistician  and  British  income 
statistics. 
Quarterly  journal  of  economics,  Feb.  1911,  v.  25:  376-386. 

HBl.Q3,v.25 


INCOME  TAXATION:  PRANCE 

Allix,  Edgard.     Chronique  budg6taire  el  fiscale:  le  budget  de  l'"  7 
les  impdts  nouveaux:  le  projet  d'impoi  surlei         11. 

Revue  d' economic  politique,  Apr.  19ft  .  v.  .'/.• 

HE  21 

I,o  projel  d'impdl  sur  le  revenu  <!<■  M.  Caillaux. 

Revue  d'economie  politit/iii .  A>i>/.  Sept.  19  16. 

HB3.R4.v21 

Aupetit,  A.     La  vie  financiere:    Le   projel  d'impdl    sur   L<  au 

depose  en  France. 
Revue  economique  international i ,  July  15-20,  19 

v.  3:  169-183.  HB3.R5i907,v.3 

Barbey,  G.     The  income  tax  bill  as  affecting  foreigners  in  Frai 

lecture  given  at  the  Washington   palace,  on   May    L2th, 
1909. 
Paris:  Bishop  &  Garrett,  printers,  1909.  2s  pp.    Ittustratu 

8°. 

10-11056  HJ471T.A5B3 

Beauregard,  Paul.     L'impot  sur  le  revenu. 

Le  Monde  economique,  Feb.  9,  1907,  v.  17:  161-  162. 

HB3.M7_v.17 

Bonnet,  Victor.     La  question  des  impots.     I.  L'imp61  progressdf. 

Revue  des  deux  mondes,  Nov.  15, 1877,  Sd  per., 

AP20.R3,3dper.v.24 

Bouchard,  J.  M.     Suite  de  la  discussion  dn  projel  el  dea  propositi) 
de  loi  concernant  l'impot  sur  le  revenu. 
Revue  de  science  et  de  legislation  fnancii n  8,  Jan .-  Mar.  1909, 
v.  7:  85-10.1. 

See  also  Revillon,  A.  and  Rivet,  R.  and  J.  M.  Bouchard. 

Bouchard,  J.  M.,  and  Louis  Blanc.     Impot  sur  le  revenu. 

Revue  de  science  et  de  legislation  finant  in, .«.  Oct.-  Dec.,  1 
v.  7:  613-640. 

I.  Projet  de  loi  relatif  a  I'impdt  mir  le  revenu.    Texte  t  la 

Chambre  des  deputes.— II.  Rapport  <!<•  M.  Aimond  Mir  le  d< 
de  la  reiorme. 

Caillaux,  J.     L'impot  sur  le  revenu. 

Paris,  Nancy:  Ihrger-Levrault  <&  cie,  1910.     n"  pp. 

12°. 

11-11691  HJ4716.C2 

lL'l 


122  LIBRARY    OF    CONGRESS 

Caillaux,  J.     L'impot  sur  le  revenu.     Lettre  de  M.  Caillaux  a  la  Com- 
mission de  legislation  fiscale. 
Revue  Internationale  du  commerce,  de  Vindustrie  et  de  la 
banque,  Mar.  31,  1910,  12.  annee:  197-204-    HFi5.R4,v.l2 

Lettre  concernant  l'impot  sur  le  revenu  adressee  par  le 

Ministre  des  finances  au  President  de  la  commission  des 
reformes  fiscales  de  la  Chambre  des  deputes.     8  novem- 
bre  1907. 
France.     Minister e  des  finances.     Bulletin  de  statistique  et  de 
legislation  comparee,  Nov.,  1907,  v.  62:  472-477. 

HJ103.B7,v.62 

Cochery,  Georges.     La  rente  devant  l'impot  sur  le  revenu. 

La  Grande  revue,  May,  1908,  v.  49:  84-111-       AP20.G7,v.49 

Colin,  Maurice.     Les  revenus  commerciaux  et  industriels  et  le  projet 
d'impot  sur  le  revenu. 
Revue  politique  et  parlementaire,  Nov.  10, 1908,  v.  58: 272-279. 

H3.R4,v.58 
Deriding  the  French  income  tax. 

Literary  digest,  Apr.  3,  1909,  v.  38:  543-544-     AP2.L58,v.38 

Le  Dispositif  du  projet  d'impot  sur  le  revenu. 

VEconomiste  francais,  Feb.  16,  1907,  v.  35:  227-233. 

HB3.E3,v.35 

Evin,  Michel.     Le  projet  d'impot  sur  le  revenu  de  M.  Caillaux. 

La  Revue  generale,  Sept.  1907,  v.  86:  354-377.   AP22.R5,v.86 

Faure,  Fernand.     Le  nouveau  projet  d'impot  sur  le  revenu. 

Revue  politique  et  parlementaire,  Apr.  10,  1907,  v.  52:  11-33. 

H3.R4,v.52 

Ferneuil,   Th.     La  discussion  generale  du  projet  d'impot  sur  le 
revenu. 
Revue   politique   et  parlementaire,    Mar.    10,    1908,   v.   55: 
481-510.  H3.R4,v.55 

Le  rapport  de  la  Commission  fiscale  relatif  au  projet  d'impot 

sur  le  revenu. 
Revue  politique  et  parlementaire,  July  10,  1907,  v.  53:  41-52. 

H3.R4,v.53 

France.  L'impot  sur  le  revenu.  Projet  de  loi  portant  suppression 
des  contributions  directes  et  etablissement  d'un  impot 
general  sur  les  revenus  et  d'un  impot  complementaire  sur 
l'ensemble  du  revenu. 
La  Reforme  economique,  Apr.  9, 16,  23,  1909,  v.  18:  430-433; 
462-465;  493-495.  HB3.R3,v.l8 


INCOME  TAXATION  :    ll;\\.|  123 

♦France.     Assemblee  national* .    Chambre  des  dipuUs.     [mpdteurle 
revenu  el  i  input  complementaire  but  l'ensemble  du  revenu. 
Paris:  0.  Houston,  1909. 


— Rapport  .  .  .  par   Rene1   Renoult.     13  iiun 

1907. 

(In  France.    Assembled  nationale.    Chambre  dee  deputes.    Docu- 

mcnt.4  parlciin-ni.up  - I'm,      \,;,.,  ,.,    ,.       [Q    ;.  j,,,.  r,  1 . ;  5  | ; 

J341.Ll.lUo7 

Rapport  supplemental  .  .  .  par  Rene*  tie* 

noult.      17  Janvier  1908. 

(/n  France.    Assembled  nationale.    <  aambre  dee  depub        D 
ments  parlementaires,  1908,  Annexe  do.  111".,  pp.  . . 

J341.L4,1908 

2.     Rapport     snppleinentuire   .   .   .   par     M. 

Malvy.     10  mars  1908. 

(In  France.    Assembled  nationale.     Chainlin-  d<-s  «l.'jmt ■        Docu- 
ments parlementaixee,  1908,  Annexe  do.  1565,  p.  203 

J341.L4,1908 

3.     Rapport     supplement  aire  .  .  .  par     M. 

Malvy.     16  mars  1908. 

(In  France.     Assemblee  nationale.     Chambre  des  deputes.     I><*  u- 
ments  parlementaires,  1908,  Annexe  no.  1591,  pp,  ■!».) 

J341.L4,1908 

4.    Rapport    supplemental™  .  .  .  [ei     L-6. 

annexe]  par  Rene  Renoult.     29  mai  1908. 

(In  France.     Assemblee  nationale.     Chambre  des  deputes.     D 

ments  parlementaires,  1908,  Annexe  no.  1730,  pp.  415—416;   ; 

497;  501;  513-516;  565;  689;  963.)  J341.L4     1908 

5.  Rapport    supplement aiiv  .  .  .  par     Rene* 


Renoult.     25  novembre  1908. 

(In  France.     Assemblee  nationale.     Chambre  des  deputes.     Docu- 
ments parlementaires,  1908,  Annexe  no.  2127,  pp.  100-110.) 

J341.L4     1908 

6.    Rapport    supplementaire  .  .  .  par    Rene* 

Renoult.     14  Janvier  1909. 

(In  France.    Assemblee  nationale.    Chambre  des  deputes.    Docu- 
ments parlementaires,  1909,  Annext-  no.  2232,  pp.  17  S 

J341.L4     1909 

Texts  of  the  proposed  laws  (April  12,   L900)  in  France.     Chambre 
des  di''pu  tiV.    Documents  juirliiiientaires,  1900,  Annexe  no.  I 
pp.  1094-1108;  (June  10,  1902)  in  Sam* .  L902,  Annexi  .  pp. 

472-476;   (January  1"),  1901  Annexe  ] 

7  11;  (June  14,  1903)  in  Same,  190:;.  Annexe  do.  991,  pp.  I 
(June  16,  1903)  in  Same,  1904,  Annexe  no.  1012  (annexe)  pp 
993;  (May  26,  1904)  in  6       ,  L904,  Annexe  □ 
(July  2,  1906)  in  Same,  L906,  Ann<  v   do.  L70,  pp  ruly 

5,  1906)  in  Same,  1906,  Annexe  do.  204,  pp  ruly  12, 

1906)  in  Same,  1906,  Annexe  do.  281,  pp.  L816  L818 
1906)  in  Same,  1906,  Annexe  do.  31  '.  page  L837;     l  •  :  J)  m 

Same,  1907,  Annexe  do.  737,  pp.  1   L9;   (June  ! 
1907,  Annexe  do.  1129,  p]  H  l. 

*  Ordered. 


124  LIBRARY   OF   CONGRESS 

France.  Assemblee  nationale.  Senat.  Pro  jet  de  loi  adopte  par 
la  Chambre  des  deputes,  portant  suppression  des  contri- 
butions directes  et  etablissement  d'un  impot  general  sur 
les  revenus  et  d'un  impot  eomplementaire  sur  Pensemble 
du  revenu,  presente  .  .  .  par  J.  Caillaux.     16  mars  1909. 

(In  France.     Assemblee  nationale.     Senat.     Documents  parlemen- 
taires,  1909,  Annexe  no.  66,  pp.  17-23.)  J341.L3     1909 

Gauthier,  Armand  Elzear.     La  reforme  fiscale  par  l'impot  sur  le 
revenu. 
Paris:    F.  Alcan,  1008.     (4),  SIfi  pp.     Tables.     12°. 

9-31053  HJ4716.G3 

Geraud-Bastet.     Une    transformation    sociale:     Mr    Caillaux    et 
l'impot  sur  le  revenu  expliques. 
Paris:   J.  Tallandier,  [1900].     (4),  Hi,  270,  (1)  pp.     Plates. 
Portraits.     Facsimiles.     12°. 

10-16330  HJ4716.G4 

Gide,  Charles.     Le  projet  d'impot  sur  le  revenu  en  France. 

Blatter  fur  vergleichende  Rechtswissenschaft  und    Volkswirt- 
scliaftsleTire,  Apr.  1007,  v.  3,  col.  1-9. 

Girault,  M.  L.     The  new  French  income  tax. 

Harper's  weekly,  v.  52,  June  6,  1008:  32.  AP2.H28,v.52 

Gros,  Gaston.     L'impot  sur  le  revenu;    essai  d'economie  financiere, 
preface  de  Rene  Renoult. 
Paris:   L.  Larose  cfc  L.  Tenin,  1007.     vii,  585  pp.     Tables. 
Diagrams.     8°. 

8-19742  HJ4716.G8 

Griinwald,  Paul.     Das  franzosische  Einkommensteuerprojekt. 

Zeitschriftfur  VoTkswirtscliaft,  Sozialpolitik  und  Verwaltung, 
1008,  v.  17:  369-374.  HB5.Z5,v.l7 

Haristoy,  Just.     L'impot  sur  le  revenu. 

Paris:  F.  Alcan,  1910.     vii,  881  pp.     8°. 

10-22170  .  HJ4716.H3 

L'impot  sur  le  revenu. 

/i'tvue  internationale  du  commerce,  de  Vindustrie  et  de  la 
banque,  Dec.  31,  1900,  11.  annee:  715-736.     HF15.R4,v.ll 

Heckel,  von.     Die  Einkommensteuer  (-Projekte)  in  Frankreich. 

(In  Handworterbuch  der  Staatswissenschaft.     Hrsg.  von  J.  Conrad, 
3.  Aufl.,  vol.  3,  pp.  741-743.     Jena,  1909.     4°.)         H45.H22,v.3 

Henricet,  J.  G.     L'impot  sur  le  revenu  et  la  justice  gratuite. 

Journal  des  economistes,  Oct.  15,  1008,  6.  ser.,  v.  20:  18-32. 

HB3.J8,6.ser.v.20 


INCOME  TAX  a  I  [OH:    I  BAN*  i.  ]  25 

Henricet,  J.  G.    Les  in  utiles  complications  de  L'impft  sur  le  revenu. 

Journal drs  t'rmioiiii,s(e8,Ju7U  16,  1909,6.  8&r.  v.  .':. 

HB3.J8,«.h*-i.v.22 

Huart,  Albin.     !><•>  caracteres  g6neraux  du  projel  d'impoi  sur  le 
revenu. 
Le  Mondi  economique,  Sept.  /^    Nov.  18,  19  19:  11 

1198;    I .'.'.'  122^;    t286  1291;    1S2S  1S26;    I  151; 

1888-1886;  l  \18  I  \  21;  1 1  .  hb3.mt.. 

Hubert-Valleroux.     L'impdt  sur  le  revenu:   Prance  el  l'6trang< 
La  Reforme  sociale,  Apr.  10,  May  I.  19  i 

676-696.  H3.R3.v53 

Impot  sur  le  revenu.     Note  du  gouvernement,  en   reponse  au 
rapport  Aimond  relatif  au  deficit  de  La  reiorme. 
Iievue  de  science  et  de  Ugislationjlnanci&res,  Jan.- Feb.-  Mar., 
1910,  v.  8:  109-117. 

L'Impot  sur  le  revenu.     Projel   de  loi   portanl   suppression 

contributions  directes  et  6tablissemen1  d'un  impot 
general  sur  los  revenus  et  d'un  impdt  complementaire  sur 
V ensemble  du  revenu.     Vote  par  La  Chambre  des  Deputes 

le  9  mars  1909. 
Reviie  internationale  du   commerce,  d(    Vindustru    et  </<    la 
banque,  Mar.  81,1910, 12.  annee:   206   289.    hfi5.R4,v.12 

Income  tax — France. 

American  political  science  review,  May,  1909,  v.  8:   21 

JAl.At 

An  Income-tax  in  France. 

Spectator,  Oct.  9,  1SS6,  v.  59:   1881    /  ap4.st.v.59 

The  Income  tax  [in  Franc. -1. 

Chautauqua*,  May,  1909,  v.  54:  82  ap2.C48,y.54 

Income  tax  in  Franco. 

Independent,  Feb.  14,  1907,  v.  62:  852  81  AP2.i53,v.62 

An  Income-tax  in  France. 

Literary  digest,  Mar.  9, 1907,  v.  >>9.  ap2.L58_v.34 

Income  taxes.     France. 

United  States  Consular  reports,  June,  1 

HCl.R2.no.  345 

Lalouvet,  T.     Ou  ensont,  aiisenat,  les  proj<  tsd'impOl  sur  le  revenu? 
LaReformt  iconomique,  Mar.  24,  1911,  v.  20: 

HB3.R3,v.20 


126  LIBRARY    OF    CONGRESS 

Lavergne,  A.  de.     Le  projet  d'impot  sur  le  revenu  en  France. 

La  Revue  generate,  May,  June,  1909,  v.  89:  693-710;  822-837. 

AP22.R5,v.89 

Lavergne,  A.  de,  and  L.  Paul  Henry.     Le  projet  d'impot  sur  le 
revenu. 
Revue  d'economie  politique,  Nov -Bee,  1910,  v.  24:  802-818; 
Jan -Feb.,  1911,  v.  25:  Jf.7-80.  HB3.R4,v.24,25 

Leroy-Beaulieu,  Paul.     La  discussion  de  l'impdt  sur  le  revenu  a 
la  Chambre. 
L' Economiste  francais,  Juhj  6,  20,  1907,  v.  35:   1-3;   77-79. 

HB3.E3,v.35 

Les  impositions  communales  et  departementales  et  l'impot 

sur  le  revenu. 
V Economiste  francais,  Apr.  17,  1909,  v.  37:  557-559. 

HB3.E3,v.37 

L'impot  sur  le  revenu  a,  la  Chambre. 

L' Economiste  francais,  Feb.  8,  15,  22,  1908,  v.  36:  181-183; 
217-219;  233-235.  HB3.E3,v.36 

L'impot  sur  le  revenu  au  Senat. 

L' Economiste  francais,  Apr.  10,  1909,  v.  37:  517-519. 

HB3.E3,v.37 

Le  milieu  politique  et  social  et  l'impot  general  sur  le  revenu. 

L' Economiste  francais,  Feb.  9,  1907,  v.  35:  188-190. 

HB3.E3,v.35 

Le  projet  d'impot  general  sur  le  revenu. 

L'  Economiste  francais,  Feb.  16,  23,  1907,  v.  35:    217-220; 
257-259.  HB3.E3,v.35 

Le  projet  d'impot  personnel  et  progressif  sur  le  revenu  et  le 

droit  fiscal  moderne. 
Revue  des  deux  mondes,  May,  1907 ,  5.  per.  t.  39:  314-350. 

AP20.R3,5.per.t.39 

Le  re  tour  a,  la  discussion  de  l'impot  personnel  et  progressif 

sur  le  revenu . 
L'  Economiste  francais,  Jan.  23,  30,  Feb.  6,  1909,  v.  37:  109- 
111;  149-151;  185-187.  HB3.E3,v.37 

Les  sophismes  de  M.  Caillaux  sur  la  repartition  des  impots. 

L'  Economiste  francais,  Mar.  13,  1909,  v.  37:  365-368. 

HB3.E3,v.37 


INCOMI.  taxation:   m:\N<  I.  127 

Nouvion,  Georges  de.     ( lauseries  du  Tillage  Bur  L'impot  but  le  revenu. 
litvue  international    du   commerce,  </<    Vi/nd%utri*    et  eU   la 

lanqvi  ,  Sept.  SO,   1910,   V.   I  !:  ■!.  HF15.R4,v.l2 

Le  projel  d'impdt  surle  revenu. 

Journal <lis  iconomistes,  Apr.  16,  1909,  6 air.,  (.  .'.':  16 

HB3.J8,6.B6r.t.22 

Petiot,  L.     Projet  d'impdl  global  et  progressif  surle  revenu  applicable 
aux  budgets  de  I'fitat .  des  communes  el  des  departements. 
Paris:  Dorbon-aini,  [1907],    xvi,  1S8  pp.     Tobies. 

9-9351  HJ4716.P5 

Projet  de  Loi  portant  suppression  des  contributions  directee  el  etab- 
lisscnuMit  d'un   impot   genera]   but  Lea  revenues  et    d'un 
impot  complement  aire  bui  L'ensemble  <lu  revenu. 
France.     Ministere  des  finances.     Hull, I'm  ,h    statistiqui    et 
de  legislation  compare t ,  /■'<h..   Mar.,  1907,  v.  61:   183 

260-291.  HJ103.B7.V.61 

Projet  de  loi  portant  suppression  des  contributions  directee  el  etab- 
lissement  d'un  impot  general  sur  les  revenus  et  dun  impot 
complernentaire   sur   L'ensemble   du   revenu,    present 
la  Chambre  des  deputes  le  7  fevrier  1907. 
Revue  de  science  et  de  legislation  Jina  n cii i<  8,  Jan .-  Mar.,  l 
v.  5:  78-101. 

The  Proposed  French  income  tax.     [Editorial.] 

Statist,  Mar.  30,  1907,  v.  59:  638-639.  HGll.S8,v.50 

Rauline,  Rene.     L'impot  sur  le  revenu  et  la  classe  ouvriere. 

Le  Monde  economique,  Mar.  27,  1909,  v.  19: 

HB3.M7.V.19 

Reinach,  Theodore.     A  propos  de  la  reforme  fiscale. 

Revue  politique  et  pari,  rru  ntain  .  Apr.  10,  1909,  v.  60: 

H3.R4.v60 

Revillon,  Albert.     L'impot  sur  Le  revenu. 

Revue  de  science  et  di  legislation  financUres,  July-Dec.,  I 

v.  5:  407-459;  645-6.'{s. 

L'impot  sur  le  revenu  el  la  liberte*  Lndividuelle. 

Journal  des  iconomistes,  Mar.  IS,  1907, 6.  sir.  t.  IS: 

HB3.J8.ti.st'-r.t   13 

Rivet,  R.,  and  J.  M.Bouchard.     La  discussion  du  projet  d'impdl  but 
le  revenu. 
Revue  de  scienci  etdt  Ugislationfinancieres,  .  I.  r.  Sept.,  I 

v.6:  236-260;  /,!■',    ,39. 


U  .).'* 


128  LIBRARY    OF    CONGRESS 

Roche,  Jules.     L'impot  sur  le  revenu. 

Paris:  E.  Flammarion,  [1909].     vi,  420  pp.     12°. 

HJ4716.R6 

L'impot  sur  le  revenu. 

Le  Monde  economique,  Jan.  30,  1909,  v.  19:  129-132. 

HB3.M7,v.l9 
Skinner,  Kobert  P.     Income  tax  in  France. 

United  States  Consular  reports,  Sept.,  1903,  v.  73,  no.  276: 

124-130.  HCl.R2,v.73 

Somary,  Felix.     Le  projet  d'impot  sur  le  revenu  en  France. 

Revue    economique    internationale,     Mar.    15-20,    1909,    6. 
annee,  v.  1:  637-647.  HB3.R5,l909,v.l 

Stanton,  Theodore.     France  and  the  income  tax. 

North  American  review,  March,  1894,  v.  158:  372-376. 

AP2.N7,v.l58 

Taxation  of  land,  &c.     Papers  bearing  on  land  taxes  and  on  income 

tax,  &c,  in  certain  foreign  countries      .   .  Presented  to  both 

Houses  of  Parliament  by  command  of  His  Majesty. 

London:  Printed  for  II.  M.  stationery  office,  by  Harrison  <& 

sons,  [1909].     2vols.ini.     F°.     (Great  Britain.     Parliar 

ment.     Papers  by  command  Cd.  4750,  484-5-) 

"Direct  taxation  in  France,  "  pp.  61-66. 

9-27304  HJ4165.T3 


INCOME  TAXATION:    GERMAN? 

Baden  {Grand  duchy  .     Laws,  statutes,  etc.     Das  badische  Einkom- 
mensteuer-Gesetz  in  Beinei  aeuesten  Fassung  mit  fQ] 
(lurch  das  Veranlagungs-gesetz  nebsl  Muster-steuererkla- 
rungen  mil  Anmerkungen  und  Sachregister 
Emmendingen  i.  B.:    Verlag  der  Druck-  und   Verl 
schaft  vorm.  Bolter,  1008.     6?  pp.     8°. 

9-27627  HJ4721.A5     1908 

Bavaria.     Bayrisches  ( resel  z,  die  Einkommensteuer  bet  reffend.    v*bm 

9.  Juni  1899. 
Finanz-Archiv,  1900,  v.  17:   .  HJ  l  o 5 .  F4 . v .  1 7 

Bernstein,  Eduard.     The  income-tax  in  Prussia. 

International,  Oct.  1908,  v.  3:  190-198.  AP4.i.r, 

Bomboy,  Rene.     L'impot  sur  le  revenu  en  Prusse. 

Paris:  A.  Rousseau,  1908.     xx,  859,  (1)  pp.     Tables.     8°. 

"Bibliographie":  pp.  xv-xx. 

9-252U1  HJ-1723.B7 

Buck,  L.     Die  Novelle  zum  preussiselim    Kinkommensteuergesetz 
vom  19.  Juni  1900  im  Lichte  der  Rechtsprechung. 

Finanz-Archiv,  1909,  v.  26:  813-8  HJi05.F4,v.28 

Die  weitere  Entwicklung  der  Einkommen-  und  Vergdmens- 

besteucrung  in  Preussen. 
Finam  Archiv,  1911,  v.  28:  Ifi-Ufi.  hjios.f4,y.28 

Literatur,  pp.  4.5-46. 

Cossonnet,  Paul,  and  Paul  Heuze.     En  Allemagne;  administration, 
impot  sur  le   revenu,   enseignemenl   agricole,  coutun 
mceurs,  alimentation  les  grandest 
Paris:  II.  Baragon,  1905.     (4),  $2  pp.     12°. 

7-11543  DD18.C8 

Crammond,  Edgar.     The  economic  position  of  Germany. 

Quarterly  review,  Apr.  1910,  v.  212:  480-612.    hbi.Q3.v.lm^ 
Taria  of  the  Prussian  slate  income  tax:  pp 

Dewitz,  D.  von.     Etats-  und  Steuerrefonn   zuin   Zweck  der  Auf- 
bringung  eines  Mehrbedarfs  von  1 1<»  Millionen  in  Pn 
Preussisclu  Jahrbucher,  Sept.,  : 

AP30.P8.V.129 


130  LIBRARY    OF    CONGRESS 

Erdman,  G.  W.     Income  and  invalid  taxation  in  Silesia. 

(In  United  States.     Dept.  of  state.     Commercial  relations,  1900,  vol. 

2,  pp.  277-278.    Washington,  1901.     8°.)        HF105.B31900,v.2 

Gerlach,  Otto.     Einkommensteuern   (Klassensteuern)  in  Deutsch- 
land. 

(In  Handworterbuch  der  Staatswissenschaft.     Hrsg.  von  J.  Conrad, 

3.  Aufl.,  vol.  3,  pp.  697-728.    Jena,  1909.    4°.) 

Literatur,  pp.  725-728.  H45.H22,v.3 

Gerlofif,  Wilhelm.  Verbrauch  und  Verbrauchsbelaslung  kleiner  und 
mittlerer  Einkommen  in  Deutschland  um  die  TVende  des 
19.  Jahrhunderts.  Eine  konsum-  und  finanzstatistische 
Studie. 
Jahrbiicher  fur  Nationalokonomie  und  Statistik,  Jan.,  Feb. 
1908,  3d  ser.  v.  35:  1~44;  145-172.  HB5.J3,3d  ser.v.35 

Guenther,  Richard.     Income-tax  evasions  in  Prussia. 

United  States  Consular  reports,  Dec,  1900,  v.  64,  no.  243: 
460-461.  HCl.R2,v.64 

Prussian  income  tax.     Amount  collected    and  incomes  of 

those  paying  the  tax. 
United  States  Daily  consular  and  trade  reports,    May  29, 
1908,  no.  3189:  6.  HC1.R198 

Statistics  for  1907. 

Hamburger  Einkommensteuergesetz.     Vom  2.  Feb.  1903.     (Unter 
Beriicksichtigung  der  Novellen  vom  18.  Jan.  1904,  23.  Feb. 
1906,  12.  Oct,  1908,  14.  Apr.  1909,  15.  Oct,  1909.) 
Finanz  Archiv,  1911,  v.  28:  390-402.  HJl05.F4,v.28 

Helft,  Ernst.     Beitrage  zur  Frage  der  technischen  Ausgestaltung  der 
deutschen  Einkommenbesteuerung. 
Annalen  des  Deutschen  Reichs,  1908,  v.  41:  130-151;  208-235. 

H5.A6,v.41 

L'Impot  sur  le  revenu  et  l'impot  complementaire  en  Prusse. 

France.  Ministere  des  finances.  Bulletin  de  statistique  et  de 
legislation  comparee,  July,  Aug.,  1907,  v.  62:  71-83;  190- 

205.  HJ103.B7,v.62 

Gives  the  text  of  the  law  of  June  19,  1906. 

L'Impot  sur  le  revenu  en  Prusse.     1906,  1907. 

France.  Ministere  des  finances.  Bulletin  de  statistique  et  de 
legislation  comparee,  Feb.,  1907,  v.  61:  245-246;  Oct.,  1908, 
v.64:  393-396.  HJ103.B7,v.61,64 

Les  Impots  directs  en  Baviere  de  1837  a  1904. 

Revue  de  statistique,  July  14,  1907,  v.  10:  223.  HCl0.R4,v.i0 


[NCOME    i  w  \  I  [OH  :   '.i.kmany  13  1 

Kramer,  Bugo.  Die  Einkommen-  und  Venndgensbesteuerung  del 
Ausl&nder  und  Forensen  in  Preussen  Sachsen  Olden- 
burg—Wurttembeig     Baden     Bessen. 

Berlin:  J .  Spring* r,  1909.      rii,,  US  pp.     I    , 

"Quellen  ":  pp.  \  ii  i  iii. 

10-8171  HJ2348.G3K8 

Maatz,  Richard.  Die  Nbvelle  zum  preussischen  Einkommensteuer- 
und  Erganzungssteuergesetz. 

Finanz-Archiv,  1906,  v.  2: :  )81.  hjio5.f-i.v.23 

Die  preussische  Einkommen-  und  Erg&nzungssteuernovelle 

von  190'.). 
Finanz-Archiv,  1909,  v.  26:  803-8' 06.  hjio5.F4,v.26 

McKellip,  W.  A.     Income-tax  statistics  in  Prussia. 

United  States  Consular  reports,  Feb.  1903,  v.  71,  no.  26- 

HCl.R2,v.71 

May,  R.  E.     Des  Hamburger  Volkseinkommen  im  Jahre  1907. 

Jalirbuch  fur  Gesetzgebung,  Verwaltung  und   VoJktwbrischaft, 

1910,  v.  34:  319-S31.  H5.J2,v.34 

Meisel,  Franz.     Moral  und  Technik  bei  der  Veranlagung  der  preus- 

sischen  Einkommensteuer. 
Jalirbuch  filr  Gesetzgebung,   Verwaltung  und  VciOeawwtaehaft, 

1911,  v.  35:  285-878.  H5.J2_v.35 

Meyer,  Job.     Die  Oldenburgische  Finanzreform  und  insbesondi 

die  neue  Einkommenstouer-  und  Vermogenssteu  ts- 

gebung. 
Finanz-Archiv,  1907,  v.  24:  202-231.  HJ105.F4.V.24 

Monaghan,  J.  F.     [ncome  tax  in  Saxony. 

(In  United  States.     Bureau  of  statistics  (Dept.ofo  mi  u  n  e  in 
Commercial relations,  L903,vol.  L,pp.  430-431.    Washington,  I 
go)  HF105.B3     1903. v.l 

Murphy,  George  II.     Incomes  and  income  taxation  in  Prussia. 
United  States  Consular  reports,  May,  1 

HCl.l 

Neuhaus,  Georg.     Zur  Erhohung  der  Einkommensteuer  in  Preussen. 
Soziale  Kutiur,  Jan.  1  hd4800.st.v.28 

Oldenburg.      Einkommensteuergesetz  fur  das    Berzogtum    Olden- 
burg.    Vbm    L2.   Mai    L906. 
FinamrArcHv,  19i  hjios.fi.y 


132  LIBRARY    OF    CONGRESS 

Philippovich,  Eugen  von.     Die  Regelung  der  Einkommenverteilung 
durcli  die  Wirtschaftspolitik. 
Zeitschrift   fiir     Volkswirtschaft,   Sozialpolitik    und    Veru;al- 
tung,  1907,  v.  16:  149-169.  HB5.Z5,v.l6 

Posen.     Statistisches  Ami.     Die    in    357    preussischen   Gemeinden 

erhobenen  Zuschlage  zu  direkten  Steuern  in  den  Jahren 

1908  und  1909. 

Posen:  Hofbuchdruckerei   W.  Decker  &   Co.,  1909.     (2),  21 

pp.      4°-  HJ9483.A7 

Prussia.     Laws,    statutes,    etc.     Einkommensteuergesetz    vom    24. 
Juni  1891  nebst  Ausfuhrungsanweisung  vom  5.  August 
1891.     Amtliche  Ausg. 
Berlin:  Reichsdruclcerei,  1891.     1  v.     8°. 

9-166231  HJ4723.A5     1891 

Preussisches  Einkommensteuergesetz  in  der  Fassung 

vom  19.  Juni  1906. 
Finanz-ArcMv,  1906,  v.  23:  582-607.  HJl05.F4,v.23 

Preussisches  Gesetz,  betr.  die  Abanderung  des  Ein- 

kommensteuergesetzes  und  des  Erganzungssteuergesetzes. 
Vom  26.  Mai  1909. 
Finanz-Arcldv,  1909,  v.  26:  807-810.  HJi05.F4,v.26 

Das   preussische   Einkommensteuergesetz   vom   24. 

Juni  1891,  in  der  Fassung  der  Novelle  vom  19.  Juni  1906, 
erlautert  von  B.  von  Wilmowski.     2.  Aufi. 
Breslau:  J.  V.  Kern  {M.  Mutter)  1907.     xii,  4,  254  VV-     8°- 

10-20415  HJ4723.A5     1909 

Sachsen-Coburg-Gotha.     Gesetz,     betr.     die    Einkommensteuer. 
Vom  2.  Dezember  1908. 

(In  Gesetzsammlung  fiir  das  Herzogtum  Coburg,  Jahrgang  1908, 

pp.  157  ff.) 
Abstract  in  Jahrbiicber  fiir  Nationalokonomie  und  Statistik,  1909, 
3d  ser.,  v.  38:  649-650.  HB5.J3,3dser.v.38 

Sachsen- Weimar-Eisenach.     Einkommensteuergesetz     vom     11. 
Marz  1908. 

(In    Regierungsblatt    fiir    das    Grossherzogtum    Sacnsen-Weimar- 

Eisenacb  auf  das  Jahr  1908,  pp.  45  ff.) 
Abstract  in  Jalirbiicber  fur  Nationalokonomie  und  Statistik,  1909, 
3d  ser.,  v.  38:  644-645.  HB5.J3,3d  ser.v.38 

Saxony.     Laws,  statutes,  etc.     Dekret  an  die  Stande  iiber  den  Ent- 

wurf  eines  Gesetzes,   die  Abanderung  des  Einkommen- 

steuergesetzes  betrefTend.     15.  Oktober  1907. 

(In  Saxony.     Landtag.     1907/08.     Konigliche  Dekrete,  v.  3,  no.  19. 
Dresden,  1909.     F°.)  J376.H2     1907/08 


[NCOME    l  \.\  \  I  [OM  :   GERMANY 

Seidel.     Die  Veranlagung  der   Einkommensteuer   und   dei   Ergan- 
zungssteuer  in  Preussen. 
DieOremboUn,May6,  1909,  v.  68:  ."        .  >.     ap30.gs. 

Stechele,    Johann.     Der    bayerische    Einkommensti  nt- 

Wllll'. 

Annul,  a  dea  Deutsche*  Reich*,  19   i         ..  K)l. 

HAJL6,t.41 

Die    1.    Lesimg    dea    bayer.    Einkommensteue:  '  nt- 

wurfes. 

Anndlen  des  Dfutsc/n  n  Reichs,  1909,  v.  .',!: 

H5.A' 

Steinitzer,    Erwin.     Die    Entwicklung    zur    Einkommensteuer    in 
Bayern,   ein   nnanzwisseiischaftticher  Fuhrer  durch   <lie 
bayrische  Steuerrefprm,  zugleich  ein  Beitrag  zurTheorie 
der  direkten  Ergan zungsbesteuerung. 
Milnchen:  E.  Bernhardt,  1909.  {1)  pp. 

10-9304  HJ4729.88 

Taxation  of  land,  &c.     Papers  bearing  on  land  ta  ad  <>n  income 

tax.  iNcc.,  in  certain  foreign  countries  .  .  .  Presented  to  both 
Houses  of  Parliament  by  command  of  His  Majesty. 
London:  Printed  for  H.  M.  stationery  office,  by  Harrison  and 
sons,  [1909].    2vols.ini.     F°.     {Great  Britain.     Parlia- 
ment.    Papers  by  command  Cd. 

"The  law  regarding  income  tax  in  Germany  and  more  particularly 
Prussia,  by  Sir  Francis  Oppenheimer,' '  pp.  - 
tion  in  Germany,"  pp.  ">1-G0. 

9-27304  HJ4165.T3 

Vogel,   Emanuel   Hugo.     Die   th.eoretisch.en   Grundlagen   der    Ver- 
mogensbesitzsteuer  im  Systeme  der    Ertrags-  und    Km- 
kommensbesteuerung. 
Finam-Archiv,  1910, v.  27:  81-174.  HJ106J4,yJ*7 

Wampach,  Gaspard.     L'impdl  sur  le  revenu  en  Allemagne 

Pans:  G.  Cadet,  [1907].     810  pp.     1J°. 

8-19219  HJ4719.W3 

Washburn,  Albert  H.     The  new  Prussian  inc.. m< •  tax. 

United  States  Consular  reports,  Jan.   t89  41,  HO.   1 

149-152.  HC1.R2.t41 

White,  Andrew  D.     Prussian  income  tax. 

United  States  Consular  reports.    May,   1902,   o. 

113-114.  HCl.R2.v-69 


134  LIBRARY   OF   CONGRESS 

Wolf,  Julius.     Die  Reichsfinanzreform  und  ihr  Zusammenhang  mit 
Deutschlands  Volks-  und  Weltwirtschaft. 
Leipzig:  C.  L.  Hirsclifeld,  1909.     xii,  177  pp.     8°. 

9-24480  HJ1119.W7 

Zeller.     Das  Grossh.  Hessische  Gesetz  tiber  die  allgemeine  Einkom- 
mensteuer. 
Jaltrhiiclier  fur  Nationalokonomie  und  StatistiJc,  1896,  3d  ser., 
V.   11:  587-594-  HB.5.J333dser.vll 


INCOME  TAXATION:   AUSTRIA 

Austria.  Finanz-ministerium.  Beitr&ge  zui  Statistik  der  Peroon- 
aleinkommensteuer  in  den  Jahren  L898  bia  1902.  [nabe- 
sondere:    Quellen  und  Hdhedea  Einkommena  oach  I 

schlecht  und  Beruf  dea  Cenaiten. 
Wien:    Kaiserlicli-konigliclie  Hqf-und  StaaUdruckt 
clxxxi,  467  pp.     F°. 

9-17735f  HJ4712.A5     1902 
Same.     1903  bis  1907. 


Wien:    Kaiserlich-konigliclie  Hqf-und  Staatsdruckerei,  19 

2vols.ini.     F°. 

9-30823  HJ4712.A2     1907 

Dewavrin,  Maurice  and  Nicolas  Fekete.     Lu  reiorme  dea  impdte 
directs  en  Hongrie. 
Revue  politique  etparlerru  ntain  .  Dec.  1",  1909,  o.  62: 

H3.R4.v62 

L'Impot   sur  le  revenu  et   I'impdt  sur   Lea  traitementa  dea  fonc- 

tionnaires  de  1902  a  1905  en  Autriche. 

France.     Ministere  des  finances.     Hull' tin  dt    statistiqui   et 

de  legislation  compart*  .  Apr.,  1907,  v.  61: 

HJ103B7,v.61 

Kolmer,  Dr.    Autriche. 

Revue  politique  et  purl <  rm  ntain  .  Feb.  1".  19U 

Imput  ^ur  le  revenu:  p.  429  el  seq.  H3.R4,v.63 

Leiter,  Friedrich.     Die  Ergebniaae  der  Einkommenateueretatiatik  in 
Osterreich. 
Wien  und   Leipzig:     W.    BraumMer,    1907.     '■  ■■    160   pp. 

Tables.     8°. 


8-9980 


HJ4712.L5 


Die  Verteilung  dea  Einkommena  in  Oaterreich. 

Wim  und  Ltipzig:    W.  Braumffler,  t907. 

A  statistical  statement,  based  on  (he  Austrian  bacon* 

IS-.IS    1*101.  HB198.L5 

74475°-c— 11 1 


136  LIBRARY    OF    CONGRESS 

Lesigang,  von.     Die  Einkommensteuer  in  Oesterreich. 

(In  Handworterbuch  der  Staatswissenschaft.     Hrsg.  von  J.  Conrad 
3.  Aufl.,  vol.  3,  pp.  728-734.    Jena,  1909.     4°.)        H45.H22,y.3 
Literatur,  p.  734. 

Marce,  Victor.     Etude  sur  l'impot  sur  le  revenu  en  Autriche. 

Societe  de  legislation  comparee.     Bulletin,  Mar.,  1907,  v.  38: 
156-201. 


INCOME  TAXATION:   OTHER  COl  MTRI1  3 

hi  \\l  \i:k 

Denmark.     Statens  statistisl,  bureau.     AnssBtteteeroe  til  indkom  •- 
og  formueskntton   i   akatteaarel    1908  09;     Let    imj 
d'6tat  sur  le  revenu  ct  but  la  fortune  1908  09. 

Kobenliavn:    Bianco  Lunos  bogtrykJeeri,   1909.     (.',<,  60  pp. 

5°.     (Statistiske  meddtltlst r,  .',.  /,//,/.,  /»/.  29:  II.) 

HA1473.B 
NETIIERLA  \l>- 

Pierson,  N.  G.     The  income-tax  in  Holland. 

Economic  journal,  Sept.  1.907,  v.  17:  ^17-422.     hbi.E3,v.17 

Segers,  C.  O.     Die  Einkommensteuer  in  Niederl&ndisch-IndieiL 

Finanz-Archiv,  1909,  v.  26:  SO4S4I.  hjio5.F4,v.26 

Text  of  "Einkommensteuer.     Vom.  30.  Mar/.  L908",  i  (4L 

SWITZERLAND 

Bullock,  Charles  J.     The  general  property  tax  in  Switzerland. 

(In  International  conference  on  state  and  local  tazatioii,  4th,  Mil- 
waukee, 1910.  State  and  local  taxation.  Columbus,  0  1911. 
pp.  53-84.)  HJ2240.I6     1910 

Reichesberg,  N.     Die  Einkommensteuer  in  der  Schweiz. 

(In  Handworterbuch  dor  Staat>'\vi.<.-<.'nM'hal"i       Hr-'_r.  \"ii  J.  Conrad, 
3.  Aufl.,  vol.  3,  pp.  753-760.     Jena,  1909.     4°.)        H45.H22,v.3 
Literatur,  p.  760. 

Steiger,  J.     Steuern. 

(In  Reichesberg,  N.   Handworterbuch  der  Schweuerischeu  Votta- 
wirtschaft,  Sozialpolitik  und  Verwaltung,  vol.  3,  pp 
Bern,  1909.     8°.)  HC396.R35,v.3 

ITALY 

Beaufond,  A.  L.  R.    L'impotsurles  revenue  de  la  richeese  mobiliere 

en  Italie. 
Paris:    F.  Pichon  et  Durand-Auzias,   19<>t>.     (<>),   160  pp. 
Tables.     8°. 

"Bibliographic":  3d  prelim,  leaf. 

7-9573  HJ4728.P2 


138  LIBRARY    OF    CONGRESS 

Eheberg,  von.     Die  Einkommensteuer  in  Italien. 

(In  Handworterbuch  der  Staatswissenschaft.     Hrsg.  von  J.  Conrad, 
3.  Aufl.,  vol.  3,  pp.  743-753.     Jena,  1909.     4°.)        H45.H22,v.3 
Literatur,  pp.  752-753. 

Italy.      Direzione  generate  delle  imposte  dirette.     Imposta  sui  red- 
diti  di  ricchezza  mobile.     Elenco  dei  contribuenti  privati 
delle  categorie  B  e  C  inscritti  nei  ruoli  principali  1889  per 
un  reddito  imponibile  di  lire  10,000  o  piu. 
Roma:    Tip.  eredi  Botta,  1889.     70  v.  in  7.     Tables.     8°. 

7-15742  HJ4595.I81A8     1889 

Laws,  statutes,  etc.     N.  4021  (serie  2a).     Regio   decreto  che 

approva  il  testo  unico  delle  leggi  d'imposta  sui  redditi 

della  ricchezza  mobile.     24  agosto  1877. 

(In  Italy.     Raccolta  ufficiale  delle  leggi  e  dei  decreti,  anno  1877,  vol. 
51,  pp.  2162-2184.     Rome,  [1877]) 

N.  5458  (serie  3a)     Legge  portante  modificazioni  del 

procedimento  relativo  ai  reclami  per  le  imposte  dirette. 

10  giugno  1888. 

(In  Italy.     Raccolta  ufficiale  delle  leggi  e  dei  decreti  del  regno 
d'ltalia,  anno  1888,  v.  89,  pp.  1656-1659.     Rome,  [1888]) 

N.   339.     Legge   sui  provvedimenti  finanziari.     22 

luglio  1894. 

(In  Italy.     Raccolta  ufficiale  delle  leggi  del  regno  d'ltalia,  anno 
1894,  v.  2,  pp.  1952-1958.     Rome,  1894.) 

Regio  decreto  che  approva  il  regolamento  per  l'ap- 

plicazione  deH'imposta  sui  redditi  della  ricchezza  mobile. 

3  novembre  1891. 

(In  Italy.     Raccolta  ufficiale  delle  leggi  e  decreti  del  regno  d'ltalia, 
1894,  vol.  3,  pp.  3013-3076.     Roma,  1894.) 

Regolamento    per    l'applicazione    dell'imposta    sui 

redditi  della  ricchezza  mobile.     July  11,  1907. 

(In  Italy.     Cronaca  legislativa,  1907,  vol.  49,  pp.  636-652.    Milano, 

1907.     4°.) 
See  also  law  of  May  2,  1907,  in  same,  pp.  254-255. 

Spoelbergh,  Olivier  Gerard  Joseph,    vicomte    de.     L'imp6t   sur  le 
revenu  en  Italie. 
La  Reforme  sociale,  Mar.  1,  1908,  6.  ser.,  t.  5:  259-267. 

H3.R3,6.ser.t.5 

L'impot  sur  le  revenu  en  Italie. 

Bruxelles:     A.    Dewit,    1908.     viii,    266    pp.     Tables.     8°. 

(Ecole  des  sciences  politiques  et  sociales  [de  VUniversite]  de 

Louvain.     [Publications]) 

"Bibliographie":  pp.  11-17.' 

9-13929  HJ4728.S7 


[NCOME     I  AX  .VI  [ON  :    oi  III  l:    i  KIJ  £ 


BET]  [SB    COLONIES,   n  I 

Cape  of  Good  Hope.  Dept.oftrea  urer.  Income taxbranck.  Report 
of  t  be  commissioner  of  tax< 

Cape  Town,  inn]    t907.      S  V.      F°.      annual. 

m  HJ80.C7 

Central  Provinces,  India.     Revemu  dept.     Report  on  the  admin- 
isi ration  of  the  [ncome  tax  act. 
Nagpur[etc.]  1891   1909.     J  l  v.     I   , 

in  L1561  i  EJ  I762.04AS 

Fuller,  Sir  Bampfylde.     Studies  of  Indian  life  and  sentiment. 

London:  John  Murray,  1910.    xiii,SGOpp.     map. 
[ncome  lax,  p.  L'V.i,  l'i;i  . 

Great  Britain.  Australasia.  Papers  relative  to  the  working  <>f 
taxation  of  the  unimproved  value  of  Land  in  NVw  Zealand, 
New  South  \\  and  South  Australia.     Presented  to 

both  Houses  of  Parliament  by  command  of  Hi-  Majesty. 
November,  1906. 
[London,  1906.]     (2),  47  pp.     F°.     {Great  Britain.     Parlia- 
ment.    Sessional  papers,  19<»>,  y.  77.     Cd.S19 

J301.K6,1906,v.T7 
South  Australia:  Appeals  agaii  :  income  ell. 

Tho  Progressive  income  tax  in  Victoria,  Australia. 

Arena.  Feb.  190G,  v.  35:  21.',.  AP2.A6,v-35 

Victoria — Income-tax  rates. 

United  States  Consular  reports,  Dec.,  1905,  no.  SO  ■:  1  W. 

HCl.R2,no.303 
BELGIUM 

Ingenbleek,  J.     La  Belgique  et   la   France  .levant   L'impot   but  le 
revenu. 
Revue  economique  Internationale,  Jum  16   20,1 

vol.  2:  579-620.  HB3.R5,i908,v.2 

RUSSIA 

Finland.     Bidrag  till  Finlands  officiela  statistik.     IV.     Fdrmogen- 
hets-forhallanden.      l.  Ofversigi   af  inkornstbevillnin| 
resultater  ar  L881.     (Statistique  des  revenus.     Compte- 
rendu  de  la  subvention  accordee  par  les  fitats  de  la  Fin- 
lande  pour  I'annee  1881.) 
Helsingfors:   Kejserliga  senatens  tryckeri, 

50  HA  1448. F5 

Hjelt,  August  Johannes.      Den  kommunala   Inkomstbeskattninj 
och  inkomstforhillandena    i    Finland    .   .   .      [mp 
communale  el    revenues    en    Finlande  .   .   . 
undersokning  af  Aug.  Hjelt  och  O.  A.  Broms. 
Helsingfors:  AJctiebolaget  F.  TUgmanns  boh 
1904-1905.    2  v.     Tables.    4°- 

7-27040 


S.F7H7 


140  LIBRARY   OF   CONGRESS 

Ein  Projekt  zur  Einkommensteuer  in  Russland. 

Export,  Apr.  15- May  6,  1909,  v.  31:    217-218;    229-230; 

242-243;  258-259.  HF17.E7,v.31 

Riga.     Stadtamt.     Motive    und   Erlauterungen    zum  Project   einer 

Communaleinkommensteuer  fur  Riga.     Im  Auftrage  des 

rigaschen  Stadtamtes   ausgearbeitet  von  Burchard  von 

Schrenck. 

Riga:     Mullersche  Buchdruckerei,  1906.     Ixv,  213,  (1)    pp. 

Tables.     8°. 

"Literatur":  p.  6. 

"  Steuergesetze  " :  pp.  7-8. 

7-36913  HJ9514.R31A4 

Sodoffsky,  Gustav.     Die  Reichseinnahmequellen  Russlands. 

Finanz-archiv,  1909,  v.  26:  211-284-  HJl05.F4,v.26 

SWEDEN 

Davidson,    David.     Om    beskattning    af    spekulationsvinst    sasom 
inkomst. 
Ekonomisk  tidskrift,  1907,  v.  9:  384~402.  HB9.E6,v.9 

Rettig,  Hjalmar  i.  e.  Gustaf  Hjalmar.     Saniling  af  Kungl.  resolu- 

tioner  och  bref  rorande  tillampningen  af  bevillnings-  och 

inkomst-skatteforordningarna  jamte  sakregister  utgifvet 

af  Hjalmar  Rettig. 

Stockholm.     8°.  HJ59.A7 

Sweden.     Inkomstskattkommitten,  1893.      Betankande  med    forslag 
till     forordning     angaende     inkomstbevillning     afgifvet 
den  2  November  1894  af  dertill  lorordnade  komiterade. 
Stockholm:  Isaac  Marcus,  1894-     188  pp.     8°. 

HJ4743.A2     1894 

Inkomstskattkommitten,  1901.     Betankande  med  forslag  till 

bestammelser  om  inkomstskatt  och  obligatorisk  sjelfdek- 
laration  afgifvet  den  15  Oktober  1901  af  dertill  forordnade 
komiterade. 
Stockholm:    Tryckt  Hos  P.  Palmquists  aktiebolag,  1901.     142 
pp.      8°.  HJ4743.A2     1901 

Kammarratten.     Kongl.    maj:ts    ocli    rikets    kammarratts 

underdaniga  utlatande  ofver  det  af  sarskilde  komiterade 
den  15  Oktober  1901  afgifna  betankande  med  forslag  till 
bestammelser  om  inkomstskatt  och  obligatorisk  sjelfdek- 
laration. 
Stockholm:  P.  A.  Norstedt  &  soner,  1902.     38  pp.     8°. 

HJ4743.A2     1902 


AUTnOH  INDEX 


Adamson,  William  C 91 

Aimond 121 

Allen,  J.  E 113 

Allix,  Edgard 121 

Aupetit,  A 121 

Austria.     Finanz-ministerium L35 

Avebury,  John  Lubbock,  1st  baron  113 

Baden  (Grand duchy)  Laws,  etc 129 

Bailey,  Joseph  W 91 

Barbey,  G 121 

Bartlett,  Charles  L 91 

Bastable,  Charles  Francis 111,113 

Bavaria 129 

Beach,  John  K 91 

Beaufond,  A.  Papin  L.  li 137 

Beauregard,  Paul 121 

Bennet,  William  S 91 

Bennett,  Andrew  J 91 

Benson,  Allan  L 91 

Bernstein,  Eduard 129 

Berry,  Jabez 113 

Binder,  Rudolph  M Ill 

Blanc,   Louis 121 

Bomboy,  Rene 129 

Bonnet,  Victor 121 

Booth 113 

Borah,  William  E 92,  96 

Bouchard,  J.  M 121, 127 

Bower,  E.  E.  N 113 

Bowley,  Arthur  L 113 

Bri.<tow,  Benjamin  II 106, 108 

Broms,  0.  A 139 

Brown,  Henry  Billings 109 

Brown,  Norris 92 

Buck,  L 129 

Bullock,  Charles  J 137 

Burdick,  Francis  M 92 

Caillaux,  J 121,122,  124 

California.     Laws,  statutes,  etc 92 

Campbell,  Robert  Argyll 92,  93 

Candler,  Flamen  B 107 

Cape  of  Good  Hope.     Dept.  < >/  treas- 
urer   139 


Pad 

ter,  James  Coolidge lu7 

Carter,  Roger  N ill 

(  Vntral  l'r<>\  iui-» is,  India.     /. 

depi 

Chapman,  Alfred ill 

Chicago.     Univ.     Central  debating 

league 

Chiozza  Money,  Leo  George 114 

Choat. ,  Joseph  Hod  L06,  l1" 

Clay,  Alexander  8 

Cochery,  « teorgee 122 

Colin,  Maurice 122 

Cossonnet,  Paul )  L'li 

Coutts,  W.  A 

Crammond,  Ed^ar 

Cummins,  Albert  B 

Curry,  ( lharles  F<  irresl 

Davenport,  Frederick  M 94 

Davidson,  David... 140 

Deighton,  Thomas  Howard 114 

Denmark.    Statens statist  137 

Depew,  Chauncey  M 

Dewavrin,  Manrice L3S 

Dewitz,  D.  von 129 

Dick,  Charles M 

Dixon,  Joseph  M 

Dougherty,  John  Hampden 94 

Dowell,  Stephen 114 

Dys-.n,  K.  A 116 

Eastman,  William  B  94 

Edmunds,  <  reorge  Franklio 94,  110 

Eheberg,  von 138 

Erdman,  G.  W 

Escarra,  Edouard 114,115 

Kvin,  Blichel 122 

l'aurv,  Fernand 122 

Fekete,  Nicolas 

Ferneuil,  Th L22 

Field,  Stephen  Johnson 107 

Fillebrown,  0.  B 

Finland 

Floyd,JohnC 

Fort,  John  Franklin 

141 


142 


AUTHOR   INDEX 


Page 

Forward,  C 115 

Fox,  AustenG 93,96 

France 122 

Assemblee  nationale 123, 124 

Frey,Jul 129 

Fry,  Thomas  Hallett 115 

Fuller,  Sir  Barnpfylde 139 

Fuller,  Melville  Weston 109 

Gauthier,  Armand  Elzear 124 

Geraud-Bastet 124 

Gerlach,  Otto 130 

Gerloff,  Wilhelm 130 

Gide,  Charles 124 

Girault,  M.  L 124 

Godard,  J.  G 115 

Graves,  Arthur  C 95 

Great  Britain 139 

Courts 115 

Inland  revenue  dept 115 

Laics,  statutes,  etc 116 

Parliament.     House  of  Commons. 

Select  comm.  on  income  tax 116 

Treasury  chambers 116 

Gregory,  T.  M 97 

Gros,  Gaston 124 

Grunwald,  Paul 124 

Guenther,  Richard 130 

Gulliver,  William  C 107 

Guthrie,  William  D. .  93, 96, 105, 106, 108 

Hamlin,  Courtney  W 95 

Haristoy,  Just 124 

Harlan,  John  Marshall 107,109 

Harrison,  Edward  R 117 

Heckel,  von 124 

Helft,  Ernst 130 

Hendrick,  Frank 95 

Henricet,  J.  G 124, 125 

Henry,  L.Paul 112,126 

Henry,  Robert  L 95 

Hertz,  Wilhelm  G 117 

Heuze,  Paul 129 

Hicks-Beach,  Michael  H 117 

Higgins,  Edwin  W 95 

Hilbish,  Myron  Clay 95 

Hinshaw,  Edmund  H 95 

Hitchcock,  Gilbert  M 96 

Hjelt,  August  Johannes 139 

Hobson,  J.  A 117 

Hooper,  E.  Grant 116 

Howe,  Frederic  C 96 

Huart,  Albin 125 

Hubert-  Valleroux 125 

Hughes,  Charles  E 99 


Page 

Hull,  Cordell 96 

Hyde,  Lewis  H 105 

Illinois.     Legislature 96 

Ingenbleek,  Jules Ill,  139 

Inhulsen,C.  H.  P 117 

Iowa.     Univ.     Forensic  league 97 

Italy.     Direzione  generale  delle  irn- 

poste  diretti 138 

Laws,  statutes,  etc 138 

Jackson,  Howell  Edmunds 109 

James,  Ollie  M 97 

Jay,  William 107 

Kennan,  Kossuth  Kent.    Ill 

Kinsman,  Delos  0 97 

Koppe,  H Ill 

Kolmer 135 

Kramer,  Hugo 131 

Lalouvet,  T 125 

Lane,  Jonathan  Abbot 97 

Latter,  A.  M 117 

Lavergne,  A.  de 112, 126 

Leake,  P.  D 117 

Leeming,  F.  B 117 

Leiter,  Friedrich 135 

Leroy-Beaulieu,  Paul 126 

Lesigang,  von 136 

Lindbergh,  Charles  A 97 

Lowenfeld,  Henry 118 

Maatz,  Richard 131 

McCrae,  George 118 

McKellip,  W.  A 131 

MacVeagh,  Wayne 97 

Maine.     Income-tax  league,  Port- 

land,  Me 98 

Mallock,  W.  H 118 

Marce,  Victor ^  136 

Massachusetts.     Attorney-General .  98 

Bureau  of  statistics  of  labor 98 

May,  R.  E 131 

Means,  David  MacGregor 98 

Meisel,  Franz 131 

Meyer,  Joh 131 

Milburn,  John  G 93 

Miller,  A.  C 98 

Moles  worth,  Sir  Guilford .  98 

Monaghan ,  J.  F 131 

Money,  Leo  George  Chiozza 114 

Moore,  John  G 109,110 

Morawetz,  Victor. 93, 105, 106, 108 

Morrow,  Dwight  W 98 

Murphy,  George  II 131 

Neuhaus,  Georg 131 

New  Jersey.     Governor 98 


AUTIIOI:     |M, 


143 


p 

New  York  (Stale).     Go*  rnor 

Legislature 

Sp<  cial  to  t  commission 

Nouvion,  Georges  de 127 

Oldenburg 131 

Olney,  Richard 107,  L08,  LOS,  L10 

Oppenheimer,  Sir  Francis 

Orton,  Jesse  F 

Palgrave,  Sir  RoberttHarry  Englis.  1 18 

Payne,  Bereno  K 99 

Pegler,  ErnestC 119 

Pepper,  Charles  M 118,  120 

Petiot,  1 127 

Phelps,  Edith  M 99 

Philippovich,  Eugenvon 132 

Pierson,  N.  G L37 

Pollock,  Charles 105,  ins 

Posen.     Statistisches  Amt 132 

Post,  Philip  S 99, 100 

Pratt,  JohnTidd 118 

Prussia.    Laws,  statutes,  etc 132 

Punly,  Lawson 96 

Raffalnvicli,  Arthur 118 

Raffety,  Frank  Walter 119 

Raper,  Charles  Lee 100 

Rauliue,  Rene" 127 

Rayner,  Isidor 100 

Redman,  Joseph  Haworth 118 

Reichesberg,  N 137 

Reinach,  Then' lure 127 

Renoult,  Reno 123, 124 

Rettig,  Hjalmar 140 

Revillon,  Albert 127 

Riga.     Stadtamt 140 

Rivet,  R 127 

Robinson,  Arthur 116 

Roche,  Jules 128 

Rogers,  Henry  Wade 100 

Root,  Elihu 100 

Rosebery,  Archibald  P.  P.,5lhearl.  119 

Rosser,  F.  Lodge 114 

Babath,  Adolph  J 100 

Sachsen-Coburg-<  totha 132 

Bachsen-Weimar-Eisenach 132 

Bargant,  WilliamLucas 119 

Saxony.     Laws,  statutes,  etc 132 

Schrenck,  Burchard  von 140 

Scott,  A.  MacCallum 119 

Segers,  CO 137 

Seidel L33 

Beligman,  Edwin  Robert    Ander- 
son    100,  101,  112 

Seward,  ( ilarence  Armstrong  105, 106, 108 


Pag) 

Sharp,  W.  II   I  Sartwiighl 

Bhellabarger,  Samuel L10 

Bhelton,  William  a 101 

Skinner,  Robed  P 

Smith,  II.  Harper 

Smith,  Robert  II [19 

Smith,  William  R 101 

Sodoffsky,  <  iostav 

Somary,  Felii 

Bouthmayd,  <  harlee  I         

Bpicer,  Ernesl  Evan 119 

Spoelbergh,  Oli                          ph, 
omU  de 

Stain],.  .1.  (  ' 

Stanton,  Tie  odore 

Stauffer,  I  .  II    L01 

Stechele,  Johano 

Steele,  Charles 106,  LOt 

Bteiger,  .1 

Bteinitzer,  Erwin 

Stephens,  F.  W ill 

Stetson,  Lynde 

Btevens,  Frederick  C l(,l 

Stone,  William  .1 101 

Snlzer,  William 101 

Sutherland,  •  

Swan.  Char!.-  Herb  rl 

Swarte,  Victorde 112 

Sweden.     Tnkomstskatthn  ..      14<> 

Kammarratten 

Taylor,  Benjamin 

Tiedeman,  Christopher  <  - 

ot,    Anne    R.    J. 

I'Aulne 

Turner,  Herbert  B 

T\'.  ining,  Alexander  <  latlin 

Q.  S.   I><  ji'irtm. .  I 

labor 

/'. , 

Laws,  statui  



107 

'llollt.         '  

Villiers,  Brougham 

;.  Emanuel  \\wj>> - 

Wallace,  I         tM* 

Wampach,  Gaspard 

Washburn,  Albert  II 

Washburn,  Charles  G 

-.  David  A 1,112 

West,  Henry  Litchfield 

West,  Max 

White,  Andrew   1» 


144 


AUTHOR    INDEX 


Page 

White,  Edward  Douglass 107,109 

Whitney,  Edward  B 103, 

107, 108, 109, 110 

Whittaker,  Sir  Thomas  P 120 

Willcox,  David 105, 106, 108 

Williams,  W.  M.  J 120 

Willson,  Augustus  E 103 

Wilmowski,  B.  von 132 

Wilson,  Jeremiah  M 110 


Page 
Wisconsin.     Univ.    Univ.  extension 

division 104 

Withers,  George 120 

Wolf,  Julius 134 

Woodburn,  James  Albert 104 

Wylie,  J 116 

Young,  Allyn  A 120 

Young,  Le  Grand 104 

Zeller 134 


O 


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